American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 12
... actually returned , and on which duty was paid , were in excess of its " earnings , in- come , or gains . " That a dividend is declared is undoubtedly prima facie evidence of such " earnings , income , and gains , " under section . 120 ...
... actually returned , and on which duty was paid , were in excess of its " earnings , in- come , or gains . " That a dividend is declared is undoubtedly prima facie evidence of such " earnings , income , and gains , " under section . 120 ...
Page 46
... actually used and affixed to packages and effaced , as required by law , during the 24th of July , " and the evidence upon this point is that they actually did use on the 24th of July some of the stamps , and used the remainder ...
... actually used and affixed to packages and effaced , as required by law , during the 24th of July , " and the evidence upon this point is that they actually did use on the 24th of July some of the stamps , and used the remainder ...
Page 62
... actually discharged by the vessel , the cost of stevedoring would be paid from another source than from the plaintiff's treasury . If , how- ever , the plaintiff chooses to unload the cargo and 62 SPRECKELS SUGAR - REFINING CO . V. M ...
... actually discharged by the vessel , the cost of stevedoring would be paid from another source than from the plaintiff's treasury . If , how- ever , the plaintiff chooses to unload the cargo and 62 SPRECKELS SUGAR - REFINING CO . V. M ...
Page 108
... actually existeȧ at the time of filing of the petition . The court would have been bound to enter upon that inquiry , and in so doing would have undoubtedly acted within its jurisdiction . " In Re Thompson , 128 Fed . 575 , 63 C. C. A. ...
... actually existeȧ at the time of filing of the petition . The court would have been bound to enter upon that inquiry , and in so doing would have undoubtedly acted within its jurisdiction . " In Re Thompson , 128 Fed . 575 , 63 C. C. A. ...
Page 151
... actually and physically taken any of plaintiff's property . But the government , exercising its functions by its officers , had damaged plain- tiff's property by lessening its value and impairing its use . And this was held to be a ...
... actually and physically taken any of plaintiff's property . But the government , exercising its functions by its officers , had damaged plain- tiff's property by lessening its value and impairing its use . And this was held to be a ...
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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