American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3571
... referred to by the District Court , the Supreme Court concluded its own 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 ...
... referred to by the District Court , the Supreme Court concluded its own 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 ...
Page 3590
... referred to must be a change in substance and in fact , and not a mere change in name or form . In the instant case there was , in the opinion of the court , no change in the amount of the common capital stock outstanding . In each case ...
... referred to must be a change in substance and in fact , and not a mere change in name or form . In the instant case there was , in the opinion of the court , no change in the amount of the common capital stock outstanding . In each case ...
Page 3612
... referred to is article 421 of regulation 45 , and so far as it is material reads as follows : " Every fiduciary , must make a return of income ( a ) for the indi- vidual whose income is in his charge , if the net income of such ...
... referred to is article 421 of regulation 45 , and so far as it is material reads as follows : " Every fiduciary , must make a return of income ( a ) for the indi- vidual whose income is in his charge , if the net income of such ...
Page 3621
... referred to in finding No. 10 was illegally and improperly assessed against and collected from the plaintiff , and that it was paid by plaintiff under duress and protest , and that claim for refund of said tax filed by plaintiff with ...
... referred to in finding No. 10 was illegally and improperly assessed against and collected from the plaintiff , and that it was paid by plaintiff under duress and protest , and that claim for refund of said tax filed by plaintiff with ...
Page 3623
... referred to , prior to the re - enactment of the same provi- sions in the Revenue Act of 1921 , is controlling , upon the familiar rule that the re - enactment by Congress without change of a statute which has previously received a ...
... referred to , prior to the re - enactment of the same provi- sions in the Revenue Act of 1921 , is controlling , upon the familiar rule that the re - enactment by Congress without change of a statute which has previously received a ...
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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