American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page
... fact that the compila- tion is now quite indispensable . Litigation in respect to disputed ques- tions arising under the Internal Revenue Acts has shown a progressive . increase during the past few years . This increase has been due ...
... fact that the compila- tion is now quite indispensable . Litigation in respect to disputed ques- tions arising under the Internal Revenue Acts has shown a progressive . increase during the past few years . This increase has been due ...
Page 8
... fact is rendered extremely probable from other facts stated , and has been assumed by both sides as a fact in their briefs . But assuming that to be the fact , the only cause of action which could arise under the law would be under ...
... fact is rendered extremely probable from other facts stated , and has been assumed by both sides as a fact in their briefs . But assuming that to be the fact , the only cause of action which could arise under the law would be under ...
Page 12
... fact liable to pay ; and that in making such payment it in fact did pay and distribute among its stockholders from its capital , and from its surplus and contingent fund earned in former years , not only the amounts now claimed , but a ...
... fact liable to pay ; and that in making such payment it in fact did pay and distribute among its stockholders from its capital , and from its surplus and contingent fund earned in former years , not only the amounts now claimed , but a ...
Page 18
... facts which became the only evidence in the case . That statement shows upon its face an overpayment to the ... fact into account . The judgment is reversed , and remanded to the district 18 MISSOURI RIVER , F. S. & G. R. Co. v ...
... facts which became the only evidence in the case . That statement shows upon its face an overpayment to the ... fact into account . The judgment is reversed , and remanded to the district 18 MISSOURI RIVER , F. S. & G. R. Co. v ...
Page 26
... fact damaged in some way , and at some time , but we still find the several quantities of every kind to be indefinite , —not so much sound or damaged , but " about " so much , as in the award . If there was no dispute as to the amounts ...
... fact damaged in some way , and at some time , but we still find the several quantities of every kind to be indefinite , —not so much sound or damaged , but " about " so much , as in the award . If there was no dispute as to the amounts ...
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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