American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3558
... levied the tax in suit ex parte , and not in pursuance of any return made by them ; that the collector intends to sell their property to pay the tax levied , and that if he does so it will cause them irreparable loss and damage ; that ...
... levied the tax in suit ex parte , and not in pursuance of any return made by them ; that the collector intends to sell their property to pay the tax levied , and that if he does so it will cause them irreparable loss and damage ; that ...
Page 3592
... levied . Discussion . The mind is prone to incline to that view of any ques- tion raised which is suggested by the form in which the question is set forth , or the result which is sure to follow a given answer to the question raised ...
... levied . Discussion . The mind is prone to incline to that view of any ques- tion raised which is suggested by the form in which the question is set forth , or the result which is sure to follow a given answer to the question raised ...
Page 3594
... levied is computed by a measure which has no relation to the thing measured . To measure the tax which the estate of one person should pay by the value of the estate of another person deserves as a scheme of taxation all the censure ...
... levied is computed by a measure which has no relation to the thing measured . To measure the tax which the estate of one person should pay by the value of the estate of another person deserves as a scheme of taxation all the censure ...
Page 3595
... levied , collected , and paid for each taxable year upon the net income of every corporation a tax at the following rates : ( 1 ) For the calendar year 1918 , 12 per centum of the amount of the net income in excess of the credits ...
... levied , collected , and paid for each taxable year upon the net income of every corporation a tax at the following rates : ( 1 ) For the calendar year 1918 , 12 per centum of the amount of the net income in excess of the credits ...
Page 3600
... levied under section 1000 of the Revenue Act of 1918. But since no question is raised as to the amount of the tax , it is immaterial for the purposes of the present suit whether the tax was imposed under the Revenue Act of 1916 or 1918 ...
... levied under section 1000 of the Revenue Act of 1918. But since no question is raised as to the amount of the tax , it is immaterial for the purposes of the present suit whether the tax was imposed under the Revenue Act of 1916 or 1918 ...
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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