American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3561
... issued to restrain the collector of internal revenue from seizing the property of plaintiff for the taxes owing by another , where such seizures threaten disruption of plaintiff's going business , re- sulting in the infliction of ...
... issued to restrain the collector of internal revenue from seizing the property of plaintiff for the taxes owing by another , where such seizures threaten disruption of plaintiff's going business , re- sulting in the infliction of ...
Page 3577
... issued to the club . [ 1 ] The plaintiff in error has been tried and convicted on an indict- ment charging , in eight counts , a violation of sections 800 , 802 , and 1308b of the Internal Revenue Law known as the Revenue Act of 1918 ...
... issued to the club . [ 1 ] The plaintiff in error has been tried and convicted on an indict- ment charging , in eight counts , a violation of sections 800 , 802 , and 1308b of the Internal Revenue Law known as the Revenue Act of 1918 ...
Page 3588
... issued shares of stock was reduced in amount , and holders of stock of the original $ 100 par value shares were given the right to , and did , transfer or convert such shares into the larger num- ber of shares of reduced par value ...
... issued shares of stock was reduced in amount , and holders of stock of the original $ 100 par value shares were given the right to , and did , transfer or convert such shares into the larger num- ber of shares of reduced par value ...
Page 3589
... issuance of stock as a stock dividend ; but there can be no question but that stock issued by way of dividend is an original issue and subject to tax . The court places no reliance whatever upon the language of the law , " whether on ...
... issuance of stock as a stock dividend ; but there can be no question but that stock issued by way of dividend is an original issue and subject to tax . The court places no reliance whatever upon the language of the law , " whether on ...
Page 3590
... companies , issued and outstanding , and cannot be considered as an original issue . The demurrèrs must therefore be overruled . ( 292 F. ) PENNSYLVANIA CO . FOR INSURANCES ON 3590 1 AMERICAN LAUNDRY MACHINERY CO . V. DEAN 623.
... companies , issued and outstanding , and cannot be considered as an original issue . The demurrèrs must therefore be overruled . ( 292 F. ) PENNSYLVANIA CO . FOR INSURANCES ON 3590 1 AMERICAN LAUNDRY MACHINERY CO . V. DEAN 623.
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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