American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
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Results 1-5 of 100
Page 16
... annual statement of accounts , and when , in such statements , it appeared that a part of the excess of gains over losses had been used for construction , or added to some fund , a tax was to be paid on what had been so used or ...
... annual statement of accounts , and when , in such statements , it appeared that a part of the excess of gains over losses had been used for construction , or added to some fund , a tax was to be paid on what had been so used or ...
Page 61
... annual tax , in the sense that it is to be paid each year ; and , if provision for its assessment and collection had been made by the act , such provision would have been obligatory both upon the government and upon the refiner . But ...
... annual tax , in the sense that it is to be paid each year ; and , if provision for its assessment and collection had been made by the act , such provision would have been obligatory both upon the government and upon the refiner . But ...
Page 62
... annual receipts of the business , I think the inevitable inference is that the business should be valued either from the time the act was passed , or from the 1st of July succeeding , -that being the beginning of the special tax year ...
... annual receipts of the business , I think the inevitable inference is that the business should be valued either from the time the act was passed , or from the 1st of July succeeding , -that being the beginning of the special tax year ...
Page 82
... annually , and on annual receipts ; and a regu- lation of the commissioner requiring the assessment and collection of the tax monthly , on the monthly returns , is unauthorized . Gray , Circuit Judge , dissenting in part . In Error to ...
... annually , and on annual receipts ; and a regu- lation of the commissioner requiring the assessment and collection of the tax monthly , on the monthly returns , is unauthorized . Gray , Circuit Judge , dissenting in part . In Error to ...
Page 83
... annual tax , in the sense that it is paid each year ; and , if provision for its assessment and collection had been made by the act , such provision would have been obligatory , both upon the govern- ment and upon the refiner . " But he ...
... annual tax , in the sense that it is paid each year ; and , if provision for its assessment and collection had been made by the act , such provision would have been obligatory , both upon the govern- ment and upon the refiner . " But he ...
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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