American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 33
... interest on such bonds as part of the corporate earnings , it applies only to interest actually paid , not to interest merely payable . 2. SAME . Where two railway companies consolidate , one assuming the debts of the other , this is a ...
... interest on such bonds as part of the corporate earnings , it applies only to interest actually paid , not to interest merely payable . 2. SAME . Where two railway companies consolidate , one assuming the debts of the other , this is a ...
Page 34
... interest is alleged to have been paid by the defendant in the consol- idation which was consummated on the 9th day ... interest , within the meaning of the internal revenue laws ; second , if it was a payment of said interest , within ...
... interest is alleged to have been paid by the defendant in the consol- idation which was consummated on the 9th day ... interest , within the meaning of the internal revenue laws ; second , if it was a payment of said interest , within ...
Page 35
... interest on their indebtedness , and shall in fact fail to pay such interest , that in such cases the tax levied by this section shall not be paid to the United States until said company resume the payment of inter- est on their ...
... interest on their indebtedness , and shall in fact fail to pay such interest , that in such cases the tax levied by this section shall not be paid to the United States until said company resume the payment of inter- est on their ...
Page 36
... interest paid on their debts , or to treat the sum so paid as part of the net earnings , and paid out of them as ... interest , but on the earnings of the corpo- ration which paid the interest . " This decision is approved in Railroad Co ...
... interest paid on their debts , or to treat the sum so paid as part of the net earnings , and paid out of them as ... interest , but on the earnings of the corpo- ration which paid the interest . " This decision is approved in Railroad Co ...
Page 60
... interest as aforesaid ; otherwise , they find for the defendant . " If the court shall be of the opinion that the plaintiff has a cause of action against the defendant for interest upon the amounts paid monthly as above set forth , they ...
... interest as aforesaid ; otherwise , they find for the defendant . " If the court shall be of the opinion that the plaintiff has a cause of action against the defendant for interest upon the amounts paid monthly as above set forth , they ...
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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