American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3596
... cause of action . In the light of the decision in Peck & Co. v . Lowe , Collector , 247 U. S. 165 , 38 Sup . Ct . 432 , 62 L. Ed . 1049 , in which the Supreme Court held , under the Income Tax Law of 1913 , that income of dom- estic ...
... cause of action . In the light of the decision in Peck & Co. v . Lowe , Collector , 247 U. S. 165 , 38 Sup . Ct . 432 , 62 L. Ed . 1049 , in which the Supreme Court held , under the Income Tax Law of 1913 , that income of dom- estic ...
Page 3598
... causes of ac- tion . The first relates to a payment of $ 487.50 alleged to have been ex- acted under section 407 of ... cause of action . The tax in question is in form an excise tax on the privilege of doing business as a corporation ...
... causes of ac- tion . The first relates to a payment of $ 487.50 alleged to have been ex- acted under section 407 of ... cause of action . The tax in question is in form an excise tax on the privilege of doing business as a corporation ...
Page 3608
... cause of action . The complaint alleges two causes of action to recover fed- eral income taxes paid by the plaintiffs under protest and duress . The decedent died a resident of the city , county , and state of New York on April 4 , 1921 ...
... cause of action . The complaint alleges two causes of action to recover fed- eral income taxes paid by the plaintiffs under protest and duress . The decedent died a resident of the city , county , and state of New York on April 4 , 1921 ...
Page 3609
... cause of ac- tion , is section 226 ( c ) applicable to returns filed for decedents ? ( 2 ) In the second cause of action , is section 226 ( c ) applicable to returns covering income received by the estates of decedents ? ( 3 ) If thus ...
... cause of ac- tion , is section 226 ( c ) applicable to returns filed for decedents ? ( 2 ) In the second cause of action , is section 226 ( c ) applicable to returns covering income received by the estates of decedents ? ( 3 ) If thus ...
Page 3651
... cause has been submitted upon the following statement of facts : " It is hereby agreed and stipulated by and between Thos . P. Revelle , United States attorney for the Western district of Washington and attorney for the above - named ...
... cause has been submitted upon the following statement of facts : " It is hereby agreed and stipulated by and between Thos . P. Revelle , United States attorney for the Western district of Washington and attorney for the above - named ...
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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