American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3555
... opinion he further said that , in view of the extraordinary character of this statute , and of the lien created thereby , " it is reasonable , and it is proper , that all the steps which the law requires of the party creating the lien ...
... opinion he further said that , in view of the extraordinary character of this statute , and of the lien created thereby , " it is reasonable , and it is proper , that all the steps which the law requires of the party creating the lien ...
Page 3571
... opinion with the following observation : " The court rejected that conclusion and denied to the act of Congress re- troactive operation . To this the Circuit Court of Appeals was opposed , and reversed the judgment based upon it . It ...
... opinion with the following observation : " The court rejected that conclusion and denied to the act of Congress re- troactive operation . To this the Circuit Court of Appeals was opposed , and reversed the judgment based upon it . It ...
Page 3589
... opinion that the criterion must be the originality of the issue , in- quiry must extend beyond the certificates themselves . [ 1 ] An original issue of capital stock involves the idea of a change in the amount or kind of stock ...
... opinion that the criterion must be the originality of the issue , in- quiry must extend beyond the certificates themselves . [ 1 ] An original issue of capital stock involves the idea of a change in the amount or kind of stock ...
Page 3590
... opinion that , before any issue of capital stock can be designated an " original issue , " some stock must pass from the treasury of the corporation into the hands of a stockholder , which either differs as to kind , class , or ...
... opinion that , before any issue of capital stock can be designated an " original issue , " some stock must pass from the treasury of the corporation into the hands of a stockholder , which either differs as to kind , class , or ...
Page 3594
... opinion that judgment should be entered in favor of the defendant , with costs , but in accordance with the usual practice , no judgment is now entered , but either party has leave to move for judg- ment , in accordance with this opinion ...
... opinion that judgment should be entered in favor of the defendant , with costs , but in accordance with the usual practice , no judgment is now entered , but either party has leave to move for judg- ment , in accordance with this opinion ...
Other editions - View all
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