American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
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Page 3600
... tion does not prevent a state from imposing ordinary property taxes upon property having a situs within its territory and employed in interstate com- merce ; and ( b ) that the franchise of a corporation , although that franchise be the ...
... tion does not prevent a state from imposing ordinary property taxes upon property having a situs within its territory and employed in interstate com- merce ; and ( b ) that the franchise of a corporation , although that franchise be the ...
Page 3684
... tion cites cases holding that where there is a long - continued construction of ambiguous terms of a contract by the parties , such con- struction should be considered in interpreting the meaning of such language . The rule is , however ...
... tion cites cases holding that where there is a long - continued construction of ambiguous terms of a contract by the parties , such con- struction should be considered in interpreting the meaning of such language . The rule is , however ...
Page 3706
... tion ' to say that , where ore is taken from a mine in the operation of the property , depreciation , as generally understood in business circles , follows . True , the value of the mine is lessened from the partial exhaustion of the ...
... tion ' to say that , where ore is taken from a mine in the operation of the property , depreciation , as generally understood in business circles , follows . True , the value of the mine is lessened from the partial exhaustion of the ...
Page 3711
... tion 313 ( b ) . The regulation had not been in existence for any con- siderable length of time when section 628 ( a ) . was enacted , and there is nothing to show that it had been consistently enforced and acquiesced in even during ...
... tion 313 ( b ) . The regulation had not been in existence for any con- siderable length of time when section 628 ( a ) . was enacted , and there is nothing to show that it had been consistently enforced and acquiesced in even during ...
Page 3730
... tion Company is a New Jersey corporation , with a capital stock outstanding of 10,000 shares , of the par value of $ 100 a share . Its principal business is and has been the mining of copper from property in the republic of Chile ...
... tion Company is a New Jersey corporation , with a capital stock outstanding of 10,000 shares , of the par value of $ 100 a share . Its principal business is and has been the mining of copper from property in the republic of Chile ...
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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