American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
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Page 8
... dividends or additions to its surplus or contingent funds as often as once in six months , shall make a list or return in duplicate , under oath , to the assessor of the amount of profits which have accrued or been earned and received ...
... dividends or additions to its surplus or contingent funds as often as once in six months , shall make a list or return in duplicate , under oath , to the assessor of the amount of profits which have accrued or been earned and received ...
Page 9
... dividends or addi- tions to its surplus or contingent funds . " The duty imposed by sec- tion 121 on " the amount of profits which have accrued or been earned and received by the bank , " in case of failure to declare dividends or ...
... dividends or addi- tions to its surplus or contingent funds . " The duty imposed by sec- tion 121 on " the amount of profits which have accrued or been earned and received by the bank , " in case of failure to declare dividends or ...
Page 11
... dividends as alleged . For a second defense it avers that the sums claimed as dividends were paid to the state of New York as taxes levied upon the par value of the shares of its capital stock , pursuant to law . By the third defense ...
... dividends as alleged . For a second defense it avers that the sums claimed as dividends were paid to the state of New York as taxes levied upon the par value of the shares of its capital stock , pursuant to law . By the third defense ...
Page 12
... dividend , for the answer states that the dividends were declared in good faith , and in ignorance of the large losses by concealed embezzlements , whereby the dividends actually returned , and on which duty was paid , were in excess of ...
... dividend , for the answer states that the dividends were declared in good faith , and in ignorance of the large losses by concealed embezzlements , whereby the dividends actually returned , and on which duty was paid , were in excess of ...
Page 20
... DIVIDENDS - MISTAKE - DEFALCATION OF CASHIER . When a bank has declared a dividend as of earnings for the current year , and paid it as such to stockholders , whether in money or in scrip , proof , for the purpose of avoiding the tax ...
... DIVIDENDS - MISTAKE - DEFALCATION OF CASHIER . When a bank has declared a dividend as of earnings for the current year , and paid it as such to stockholders , whether in money or in scrip , proof , for the purpose of avoiding the tax ...
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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