American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 44
... Appeals , Sixth Circuit . February 12 , 1900. ) No. 744 . 1. INTERNAL REVENUE - AMENDMENT OF STATUTE - TIME OF TAKING EFFECT . The tariff act of 1897 , which , among other things , amended Rev. St. ยง 3341 , did not take effect until it ...
... Appeals , Sixth Circuit . February 12 , 1900. ) No. 744 . 1. INTERNAL REVENUE - AMENDMENT OF STATUTE - TIME OF TAKING EFFECT . The tariff act of 1897 , which , among other things , amended Rev. St. ยง 3341 , did not take effect until it ...
Page 48
STIRNEMAN v . SMITH et al . ( Circuit Court of Appeals , Eighth Circuit . February 23 , 1900. ) No. 1,244 . 1. FACTORS - CONVERSION - EVIDENCE . In an action against a commission merchant for the proceeds of prod- uce sold by him and ...
STIRNEMAN v . SMITH et al . ( Circuit Court of Appeals , Eighth Circuit . February 23 , 1900. ) No. 1,244 . 1. FACTORS - CONVERSION - EVIDENCE . In an action against a commission merchant for the proceeds of prod- uce sold by him and ...
Page 81
... Appeals , Third Circuit . January 13 , 1902. ) No. 17 . 1. INTERNAL REVENUE - WAR REVENUE ACT OF 1898 - CONSTITUTIONALITY . Section 27 of the war revenue act of 1898 , imposing a tax upon the gross receipts of refiners of oil and sugar ...
... Appeals , Third Circuit . January 13 , 1902. ) No. 17 . 1. INTERNAL REVENUE - WAR REVENUE ACT OF 1898 - CONSTITUTIONALITY . Section 27 of the war revenue act of 1898 , imposing a tax upon the gross receipts of refiners of oil and sugar ...
Page 86
... Appeals of the Circuit ( 113 Fed . 244 , 51 C. C. A. 201 ) , the judgment of the Circuit Court was reversed , " solely on the ground that the Circuit Court erred in holding that the plaintiff was required to pay the tax in question ...
... Appeals of the Circuit ( 113 Fed . 244 , 51 C. C. A. 201 ) , the judgment of the Circuit Court was reversed , " solely on the ground that the Circuit Court erred in holding that the plaintiff was required to pay the tax in question ...
Page 87
... Appeals , and must be computed as part of the plaintiff's income for the year in which , upon its declaration , it was paid over and received . not become the property ofe It follows from what has been said that the plaintiff must ...
... Appeals , and must be computed as part of the plaintiff's income for the year in which , upon its declaration , it was paid over and received . not become the property ofe It follows from what has been said that the plaintiff must ...
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36 Stat accrued Act Aug action amended amount applied assessed assets association attorney authority bank bonds capital stock Cent centum Circuit Court Circuit Judge claim collected Collector of Internal Commissioner of Internal Connecticut contract Corporation Tax December 31 deduction defendant Digests & Indexes District Court dividends fact franchise funds gross income Gulf Oil Corporation held income tax insurance company interest Internal Revenue joint-stock company judgment June 13 Key-Numbered Digests lease lessee lessor company liability loan McCoach ment mortgage net income operation organized paid pany payment plaintiff in error poration premiums profits Public Service Railway purchase purpose question Railroad Company Railway Company real estate receipts received recover revenue stamp shares statute stockholders suit surplus tax imposed Tax Law taxable taxation thereof tion topic & KEY-NUMBER trust U. S. Atty U. S. Comp United