American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3588
... respect of * * * certificates of stock , * * * or for or in respect of the vellum , parchment , or paper upon which such instruments * * * * are written or printed , * the several taxes specified in such schedule . " Schedule A ...
... respect of * * * certificates of stock , * * * or for or in respect of the vellum , parchment , or paper upon which such instruments * * * * are written or printed , * the several taxes specified in such schedule . " Schedule A ...
Page 3598
... respect to the carrying on or doing business by such corporation , joint - stock company or association , or insurance company , equivalent to 50 cents for each $ 1,000 of the fair value of its capital stock and in estimating the value ...
... respect to the carrying on or doing business by such corporation , joint - stock company or association , or insurance company , equivalent to 50 cents for each $ 1,000 of the fair value of its capital stock and in estimating the value ...
Page 3608
... respect to each cause of action , that the tax demanded was determined and computed in the manner prescribed in section 226 ( c ) of the Revenue Act of 1921 for the computation of the tax in the case of returns " made for a portion of ...
... respect to each cause of action , that the tax demanded was determined and computed in the manner prescribed in section 226 ( c ) of the Revenue Act of 1921 for the computation of the tax in the case of returns " made for a portion of ...
Page 3683
... respect of said premises or any part thereof . A statute of New York required the lessor to pay taxes on the rentals received . The court , in hold- ing that the lessee was not liable for such taxes , said : " The tax was laid without ...
... respect of said premises or any part thereof . A statute of New York required the lessor to pay taxes on the rentals received . The court , in hold- ing that the lessee was not liable for such taxes , said : " The tax was laid without ...
Page 3686
... respects similar to the one now at issue . " The term " reserve " or " reserves " has , ' he says , ' a special ... respect the situation is not essentially different from ( Ct . Cl . ) an unearned premium reserve 3686 U. S. COURT ...
... respects similar to the one now at issue . " The term " reserve " or " reserves " has , ' he says , ' a special ... respect the situation is not essentially different from ( Ct . Cl . ) an unearned premium reserve 3686 U. S. COURT ...
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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