American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 183
... tax imposed by Act Aug. 5 , 1909 , Lc . 6 , § 38 , 36 Stat . 112 ( U. S. ... tax , together with certain penalties , im- posed under section 38 of the act ... excise tax alleged to be due from the defendant , the defendant , formerly a ...
... tax imposed by Act Aug. 5 , 1909 , Lc . 6 , § 38 , 36 Stat . 112 ( U. S. ... tax , together with certain penalties , im- posed under section 38 of the act ... excise tax alleged to be due from the defendant , the defendant , formerly a ...
Page 184
... excise tax was due or assessable against said defendant upon the return made by its former officers as alleged in the declaration ; and that the defend- ant was not subject to such assessment nor to the payment of such tax . To these ...
... excise tax was due or assessable against said defendant upon the return made by its former officers as alleged in the declaration ; and that the defend- ant was not subject to such assessment nor to the payment of such tax . To these ...
Page 211
... EXCISE TAX - STATUTES - CONSTRUCTION . Corporation Tax Act ( Act Cong . Aug. 5 , 1909 , c . 6 , 36 Stat . 112 [ U. S. Comp . St. Supp . 1911 , p . 946 ] ) § 38 , imposing a special excise tax on cor- porations , is within the rule that ...
... EXCISE TAX - STATUTES - CONSTRUCTION . Corporation Tax Act ( Act Cong . Aug. 5 , 1909 , c . 6 , 36 Stat . 112 [ U. S. Comp . St. Supp . 1911 , p . 946 ] ) § 38 , imposing a special excise tax on cor- porations , is within the rule that ...
Page 213
... excise tax assessed thereon against the plaintiff for those years was duly paid . Subsequently , and in the year 1911 , the Commissioner of Internal Rev- enue , with the approval of the Secretary of the Treasury , amended the return for ...
... excise tax assessed thereon against the plaintiff for those years was duly paid . Subsequently , and in the year 1911 , the Commissioner of Internal Rev- enue , with the approval of the Secretary of the Treasury , amended the return for ...
Page 231
... EXCISE TAX - LIABILITY . Under Corporation Tax Law ( Act August 5 , 1909 , c .. 6 , 36 Stat . 112 [ U. S. Comp . St. Supp . 1911 , p . 946 ] ) § 38 , imposing a tax on every cor- poration organized for profit and having a capital stock ...
... EXCISE TAX - LIABILITY . Under Corporation Tax Law ( Act August 5 , 1909 , c .. 6 , 36 Stat . 112 [ U. S. Comp . St. Supp . 1911 , p . 946 ] ) § 38 , imposing a tax on every cor- poration organized for profit and having a capital stock ...
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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