American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3557
... collector of internal revenue to determine in assessing the income and excess profits tax , so that the collection of such tax cannot be restrained under Rev. St. ยง 3224 ( Comp . St. 8 5947 ) , prohibiting suits to restrain the ...
... collector of internal revenue to determine in assessing the income and excess profits tax , so that the collection of such tax cannot be restrained under Rev. St. ยง 3224 ( Comp . St. 8 5947 ) , prohibiting suits to restrain the ...
Page 3558
... collector , claiming that the plaintiffs and asso- ciates in business " comprise a corporation and joint - stock association did on March 17 , 1919 , unlawfully and without legal warrant impose such income and excess profits tax against ...
... collector , claiming that the plaintiffs and asso- ciates in business " comprise a corporation and joint - stock association did on March 17 , 1919 , unlawfully and without legal warrant impose such income and excess profits tax against ...
Page 3561
... collector to prove it belonged to taxpayer . In a suit to enjoin the collector of internal revenue from selling property claimed by plaintiff under distraint to enforce taxes levied against an- other , evidence on behalf of plaintiff ...
... collector to prove it belonged to taxpayer . In a suit to enjoin the collector of internal revenue from selling property claimed by plaintiff under distraint to enforce taxes levied against an- other , evidence on behalf of plaintiff ...
Page 3566
... collector of internal revenue for the district of Montana from proceeding under a writ of attachment and warrant for distraint to sell certain certifi- cates of deposit which she alleged were her sole and individual prop- erty . She ...
... collector of internal revenue for the district of Montana from proceeding under a writ of attachment and warrant for distraint to sell certain certifi- cates of deposit which she alleged were her sole and individual prop- erty . She ...
Page 3619
... Collector of Internal Revenue , it was entitled to a judg- ment for the amount paid , with interest and costs , to be paid out of the proper appropriation from the treasury , but was not entitled to ex- ecution against the collector ...
... Collector of Internal Revenue , it was entitled to a judg- ment for the amount paid , with interest and costs , to be paid out of the proper appropriation from the treasury , but was not entitled to ex- ecution against the collector ...
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Common terms and phrases
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