 | Horace Greeley, John Fitch Cleveland, F. J. Ottarson, Alexander Jacob Schem, Edward McPherson, Henry Eckford Rhoades - Almanacs, American - 1910 - 410 pages
...respect to the arrying on or doing business by such corporation, Joint stock company or assoclaIOB, or insurance company, equivalent to one per centum upon the entire net Income кг and above five thousand dollars received by It from all sources during such year, •elusive of... | |
 | United States. Court of Claims - Law reports, digests, etc - 1940 - 760 pages
...State or Territory of the United States or in Alaska or in the District of Columbia, shall be subject to pay annually a special excise tax with respect...carrying on or doing business by such corporation, joint-stock company or association, or insurance company equivalent to one per centum upon the entire... | |
 | United States. Court of Claims - 1919 - 740 pages
...* * * of any State or Territory of the United States * * * Opinion of th« Conri. shall be subject to pay annually a special excise tax with respect...carrying on or doing business by such corporation * * * equivalent to one per centum upon the entire net income over and above $5,000 received by it... | |
 | United States. Court of Claims - Law reports, digests, etc - 1947 - 806 pages
...United States, supra. Treasury Department regulations 64, in effect on June 30, 1941, relating to the special excise tax with respect to the carrying on or doing business provided, so far as material to the first cause of action, as follows : ART. 41. Nature and rate of... | |
 | 1909 - 1106 pages
.... . . organized for profit and having a capital stock represented by shares . . . shall be subject to pay annually a special excise tax with respect...carrying on or doing business by such corporation . . . equivalent to one per centum upon the entire net income over and above Five thousand dollars... | |
 | United States. Congress - Law - 1924 - 1048 pages
...the privilege of the use and enjoyment of large land holdings, based upon their unimproved value, and a special excise tax with respect to the carrying on or doing business by corporations, Joint-stock companies, or associations; to the Committee on Ways and Means. Also, a bill... | |
 | Law reports, digests, etc - 1916 - 1116 pages
...capital stock represented by shares * * * and engaged in business in any state * * * shall be subject to pay annually a special excise tax with respect...carrying on or doing business by such corporation. * » * " US Сотр. St. 1913, § 6300. The defendant there, a railroad corporation, after operating... | |
 | Electronic journals - 1917 - 914 pages
...power is entitled to much weight, and in this statute the intention is expressly declared to impose a special excise tax with respect to the carrying on or doing business by such corporation. . . ." Flint v. Stone Tracy Co., 220 US 107, 145, per Mr. Justice Day. ' 36 STAT. AT L. 112. 10 Flint... | |
 | 1925 - 822 pages
...ERA Seligman, The Income Tax, p. 514. for profit, and having a capital stock represented by shares, "upon the entire net income over and above five thousand dollars received by it from all sources during the year."1 The net income was to be determined by deducting from the gross income: necessary expenses... | |
 | United States - 1910 - 1102 pages
...be levied according to population. As the corporation tax is not a tax on property, but " a special tax with respect to the carrying on or doing business by such corporation," we do not believe that it will be held by the courts to be a direct tax within the meaning of the Constitutional... | |
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Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over... 
