American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 33
... bonds as part of the corporate earnings , it applies only to interest actually paid , not to interest merely payable ... bonds issued by the Memphis & Ohio Railroad Company . These bonds are alleged to have amounted to $ 732,000 , and ...
... bonds as part of the corporate earnings , it applies only to interest actually paid , not to interest merely payable ... bonds issued by the Memphis & Ohio Railroad Company . These bonds are alleged to have amounted to $ 732,000 , and ...
Page 34
... bonds from August 1 , 1870 , to December 31 , 1871 , amounted to $ 103,700 , and the tax thereon , at 2 per centum , to $ 2,592 . All of this interest is alleged to have been paid by the defendant in the consol- idation which was ...
... bonds from August 1 , 1870 , to December 31 , 1871 , amounted to $ 103,700 , and the tax thereon , at 2 per centum , to $ 2,592 . All of this interest is alleged to have been paid by the defendant in the consol- idation which was ...
Page 36
... bonds paid during the year 1871 . In Railroad Co. v . U. S. , 101 U. S. 550 , the question arose as to the lia- bility to this tax on interest coupons paid February 1 , 1872. The lower court decided that the tax was leviable on the ...
... bonds paid during the year 1871 . In Railroad Co. v . U. S. , 101 U. S. 550 , the question arose as to the lia- bility to this tax on interest coupons paid February 1 , 1872. The lower court decided that the tax was leviable on the ...
Page 86
... bonds held by the plaintiff , as well as from the sale of the product of their business ; and the tax was required to be paid monthly . The plaintiff insists ( 1 ) that no part of this tax was lawfully assessed , because the act of ...
... bonds held by the plaintiff , as well as from the sale of the product of their business ; and the tax was required to be paid monthly . The plaintiff insists ( 1 ) that no part of this tax was lawfully assessed , because the act of ...
Page 111
... bonds , and the interest and income accruing and paid on said bonds was also carried into and con- stitutes a part of the gross receipts of said corporation for and during the said two years . " ( 15 ) During said two years said ...
... bonds , and the interest and income accruing and paid on said bonds was also carried into and con- stitutes a part of the gross receipts of said corporation for and during the said two years . " ( 15 ) During said two years said ...
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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