American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 59
... REVENUE - WAR REVENUE ACT OF 1898 - TAX ON SUGAR REFINERS . The tax required to be paid by sugar refiners by the war revenue act of 1898 , ยง 27 , while measured by their gross receipts , is not a direct tax on such receipts , but an ...
... REVENUE - WAR REVENUE ACT OF 1898 - TAX ON SUGAR REFINERS . The tax required to be paid by sugar refiners by the war revenue act of 1898 , ยง 27 , while measured by their gross receipts , is not a direct tax on such receipts , but an ...
Page 62
... earnings made or added during the year to their contingent funds . There was no ... gross receipts did not at once appear from the monthly returns to exceed ... income - producing securities . This interest , I think , was properly ...
... earnings made or added during the year to their contingent funds . There was no ... gross receipts did not at once appear from the monthly returns to exceed ... income - producing securities . This interest , I think , was properly ...
Page 82
... receipts in the business , to be included in computing its gross income for the purpose of such tax . 8. SAME - INTEREST ON DEPOSITS . Interest received by such company on corporate funds deposited or invested for the time being , while ...
... receipts in the business , to be included in computing its gross income for the purpose of such tax . 8. SAME - INTEREST ON DEPOSITS . Interest received by such company on corporate funds deposited or invested for the time being , while ...
Page 84
... gross annual receipts in excess of $ 250,000 ; and it cannot be supposed to have been contemplated that any person ... income derived from such invest- ment of funds is in any proper sense receipts in the business of sugar refining . The very ...
... gross annual receipts in excess of $ 250,000 ; and it cannot be supposed to have been contemplated that any person ... income derived from such invest- ment of funds is in any proper sense receipts in the business of sugar refining . The very ...
Page 111
... 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 the said two years , said corporation invested its surplus earnings in ...
... 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 the said two years , said corporation invested its surplus earnings in ...
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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