American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 110
... corporation drilled its natural gas wells , and connected the same , respectively , by a system of small pipes known as ' lead pipes , ' with a large main pipe line , constructed and owned by said corporation , leading . from the ...
... corporation drilled its natural gas wells , and connected the same , respectively , by a system of small pipes known as ' lead pipes , ' with a large main pipe line , constructed and owned by said corporation , leading . from the ...
Page 111
... corporation leased the same to farm tenants for tillage , and the rents and income so derived was also carried into and ' constitutes a part of the gross receipts of said corporation during said two years . " ( 14 ) During and prior to ...
... corporation leased the same to farm tenants for tillage , and the rents and income so derived was also carried into and ' constitutes a part of the gross receipts of said corporation during said two years . " ( 14 ) During and prior to ...
Page 137
... corporation ? The solution of this question depends on whether the brewing corporation , in a case like this , is an association of individuals , rather than a legal entity apart from those who own and control it . No doubt the general ...
... corporation ? The solution of this question depends on whether the brewing corporation , in a case like this , is an association of individuals , rather than a legal entity apart from those who own and control it . No doubt the general ...
Page 138
... corporation incorporated in two or more states , having the same stockholders , arose , the Supreme Court partially returned to the rule that a corporation is a legal entity , existing only in contemplation of law . And it was held that ...
... corporation incorporated in two or more states , having the same stockholders , arose , the Supreme Court partially returned to the rule that a corporation is a legal entity , existing only in contemplation of law . And it was held that ...
Page 139
... corporation is , in fact , but an association of individuals united for a lawful pur- pose and permitted to use a common name in their business , and to have a change of members in their business . " Field , J. , in Kansas Pacific v ...
... corporation is , in fact , but an association of individuals united for a lawful pur- pose and permitted to use a common name in their business , and to have a change of members in their business . " Field , J. , in Kansas Pacific v ...
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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