American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3597
... taxation of foreign trade may invite retaliation and reprisal . So long as the tax on American corporations is measured by net income actually realized , it is difficult to see that the American corporations are seriously handicapped in ...
... taxation of foreign trade may invite retaliation and reprisal . So long as the tax on American corporations is measured by net income actually realized , it is difficult to see that the American corporations are seriously handicapped in ...
Page 3600
... taxation under general laws . The government contends that the first , as well as the second , tax was 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 ...
... taxation under general laws . The government contends that the first , as well as the second , tax was 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 ...
Page 3682
... taxes or assessments other than those which are assessed against the property itself has been settled in this state ... taxation was direct and not sessments chargeable on account of the earn- indirect within , the meaning of the Consti ...
... taxes or assessments other than those which are assessed against the property itself has been settled in this state ... taxation was direct and not sessments chargeable on account of the earn- indirect within , the meaning of the Consti ...
Page 3683
... taxation , since it is not imposed upon property or business but upon the pro- ceeds arising therefrom . Black on Income and Other Federal Taxes , ยง 1. An income tax is an assessment upon the income of the per- son and not upon any ...
... taxation , since it is not imposed upon property or business but upon the pro- ceeds arising therefrom . Black on Income and Other Federal Taxes , ยง 1. An income tax is an assessment upon the income of the per- son and not upon any ...
Page 3771
... taxes were assessed on net income ascertained by deducting specified items from gross income . For purposes of taxation it has been held both in England and in this country that the product of a mine is a proper subject of taxation ...
... taxes were assessed on net income ascertained by deducting specified items from gross income . For purposes of taxation it has been held both in England and in this country that the product of a mine is a proper subject of taxation ...
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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