American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 13
... constitute a bar to an action to recover such tax when it does not appear that the delay has prejudiced the com- pany by the disappearance or loss of evidence essential to its defense . 4. SAME - SHORTENING TRACK - IMPROVEMENTS ...
... constitute a bar to an action to recover such tax when it does not appear that the delay has prejudiced the com- pany by the disappearance or loss of evidence essential to its defense . 4. SAME - SHORTENING TRACK - IMPROVEMENTS ...
Page 111
... constitutes a part of the gross receipts of said cor- poration during said two years . " ( 13 ) The greater part of the surface of the territory so purchased for natural gas purposes is tillable , and said corporation leased the same to ...
... constitutes a part of the gross receipts of said cor- poration during said two years . " ( 13 ) The greater part of the surface of the territory so purchased for natural gas purposes is tillable , and said corporation leased the same to ...
Page 112
... constitute the company a transporting com- pany , nor is it thereby engaged in the business of transporting oil or gas by means of pipe lines . Such transportation is , in the most definite sense , merely incidental . It is not , in any ...
... constitute the company a transporting com- pany , nor is it thereby engaged in the business of transporting oil or gas by means of pipe lines . Such transportation is , in the most definite sense , merely incidental . It is not , in any ...
Page 122
... constitute probable cause , and to afford reasonable ground for the seizure ? We think not . And yet , if the property was lost or injured during its detention , by the negligence or fault of the officer , he would be personally liable ...
... constitute probable cause , and to afford reasonable ground for the seizure ? We think not . And yet , if the property was lost or injured during its detention , by the negligence or fault of the officer , he would be personally liable ...
Page 135
... constitute unlawful concession and discrimination , whether or not the transit company solicits the shipments , which , if not so solicited and procured , would be diverted from the carrier so paying . Such are the charges of the bill ...
... constitute unlawful concession and discrimination , whether or not the transit company solicits the shipments , which , if not so solicited and procured , would be diverted from the carrier so paying . Such are the charges of the bill ...
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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