American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3598
... profits shall be included . Sec . 1000. ( a ) That on and after July 1 , 1918 , in lieu of the tax imposed by the first subdivision of section 407 of the Revenue Act of 1916- ( 1 ) Every domestic corporation shall pay annually a special ...
... profits shall be included . Sec . 1000. ( a ) That on and after July 1 , 1918 , in lieu of the tax imposed by the first subdivision of section 407 of the Revenue Act of 1916- ( 1 ) Every domestic corporation shall pay annually a special ...
Page 3628
... profit , but an indemnification for causing a loss of profits , and under Act Sept. 8 , 1916 , was not taxable as profits accruing after March 1 , 1913 . 3. Internal revenue 7 - Evidence held to overcome presumption that divi- dends are ...
... profit , but an indemnification for causing a loss of profits , and under Act Sept. 8 , 1916 , was not taxable as profits accruing after March 1 , 1913 . 3. Internal revenue 7 - Evidence held to overcome presumption that divi- dends are ...
Page 3629
... profits . On March 1 , 1913 , it was represented by an accrued chose in action . On November 1 , 1916 , it was reduced to cash . By the act of 1913 ( 38 Stat . 114 ) dividends were taxable if paid after March 1 , 1913 , whether from profits ...
... profits . On March 1 , 1913 , it was represented by an accrued chose in action . On November 1 , 1916 , it was reduced to cash . By the act of 1913 ( 38 Stat . 114 ) dividends were taxable if paid after March 1 , 1913 , whether from profits ...
Page 3630
... profits , and the shares received by the plaintiffs were taxable in- come . But the evidence is that all , or practically all , of the profits that accrued to this corporation between March 1 , 1913 , and January 1 , 1917 , were paid ...
... profits , and the shares received by the plaintiffs were taxable in- come . But the evidence is that all , or practically all , of the profits that accrued to this corporation between March 1 , 1913 , and January 1 , 1917 , were paid ...
Page 3635
... profits tax : " ( a ) A business which because of conditions arising from the war or ex- ceptional opportunities for profits earns a disproportionately high rate of profits during the taxable year , if it belongs to a class which ...
... profits tax : " ( a ) A business which because of conditions arising from the war or ex- ceptional opportunities for profits earns a disproportionately high rate of profits during the taxable year , if it belongs to a class which ...
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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