American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3590
... capital stock can be designated an " original issue , " some stock must pass from the treasury of the corporation into the hands of a stockholder , which either differs as to kind , class , or privileges from stock which had there ...
... capital stock can be designated an " original issue , " some stock must pass from the treasury of the corporation into the hands of a stockholder , which either differs as to kind , class , or privileges from stock which had there ...
Page 3598
... capital stock tax imposed by these acts is unconstitutional as applied to the plaintiff corporation , the business of which is confined to the exportation of goods from the United States to foreign countries and the sale of goods to ...
... capital stock tax imposed by these acts is unconstitutional as applied to the plaintiff corporation , the business of which is confined to the exportation of goods from the United States to foreign countries and the sale of goods to ...
Page 3601
... capital stock and that the tax is not invalid in so far as or because the property or capital is employed in the export trade . The plaintiff relies strongly upon the analogy afforded by cases like Western Union Telegraph Co. v . Kansas ...
... capital stock and that the tax is not invalid in so far as or because the property or capital is employed in the export trade . The plaintiff relies strongly upon the analogy afforded by cases like Western Union Telegraph Co. v . Kansas ...
Page 3634
... capital in 1917 being over $ 51,000 , it had more than a " nominal capital invested " in the business , and was therefore not within Internal Revenue Act 1917 , § 209 ( Comp . St. 1918 , § 6336 % j ) , and Regulations of the ...
... capital in 1917 being over $ 51,000 , it had more than a " nominal capital invested " in the business , and was therefore not within Internal Revenue Act 1917 , § 209 ( Comp . St. 1918 , § 6336 % j ) , and Regulations of the ...
Page 3635
... capital or not more than a nominal capital there shall be levied , assessed , collected and paid , in addition to the taxes under existing law and under this act , in lieu of the tax imposed by section two hundred and one , a tax ...
... capital or not more than a nominal capital there shall be levied , assessed , collected and paid , in addition to the taxes under existing law and under this act , in lieu of the tax imposed by section two hundred and one , a tax ...
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action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City