American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3577
... cent . and the federal tax of 10 per cent . The club agreed to furnish a large hall known as Manhattan Casino , lighted and heated , and with seats , boxes , and ring all arranged for a boxing contest . Plaintiff in error agreed to pay ...
... cent . and the federal tax of 10 per cent . The club agreed to furnish a large hall known as Manhattan Casino , lighted and heated , and with seats , boxes , and ring all arranged for a boxing contest . Plaintiff in error agreed to pay ...
Page 3620
... cent . upon the sum of $ 7,001.32 , entered upon the books of the plaintiff as profit during the year 1910 , and consisting of unpaid obligations of plaintiff accruing prior to January 1 , 1909 , and which were carried as liabilities ...
... cent . upon the sum of $ 7,001.32 , entered upon the books of the plaintiff as profit during the year 1910 , and consisting of unpaid obligations of plaintiff accruing prior to January 1 , 1909 , and which were carried as liabilities ...
Page 3621
... cent . upon $ 244,503.79 , being a portion of receipts . during the years 1910 and 1911 from sales of real estate , the total ex- cess of selling price over original cost of the same having been prorated over the period of ownership ...
... cent . upon $ 244,503.79 , being a portion of receipts . during the years 1910 and 1911 from sales of real estate , the total ex- cess of selling price over original cost of the same having been prorated over the period of ownership ...
Page 3634
... cent . in 1915 , 9.8 per cent . in 1916 , and 45 per cent . in 1917 , its 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 ...
... cent . in 1915 , 9.8 per cent . in 1916 , and 45 per cent . in 1917 , its 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 ...
Page 3636
... cent .; in 1916 , 9.8 per cent .; and in 1917 , 45 per cent . Its profits during the year 1917 were retained , and not distributed as dividends , and its officers continually made substan- tial advances besides to aid it in financing ...
... cent .; in 1916 , 9.8 per cent .; and in 1917 , 45 per cent . Its profits during the year 1917 were retained , and not distributed as dividends , and its officers continually made substan- tial advances besides to aid it in financing ...
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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