American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 172
... LEASE . The mere payment by receivers for a lessee of a street railroad of what- ever the lease requires to be paid to the lessor as compensation for the use and occupation of its property will not amount to a final election to adopt ...
... LEASE . The mere payment by receivers for a lessee of a street railroad of what- ever the lease requires to be paid to the lessor as compensation for the use and occupation of its property will not amount to a final election to adopt ...
Page 173
... lease , it is sufficient to say that as to all leases held by the Metropolitan Street Railway Company this court in ... lease have been already broken , and that lessor is entitled to re - enter . If that is so , mere election to ...
... lease , it is sufficient to say that as to all leases held by the Metropolitan Street Railway Company this court in ... lease have been already broken , and that lessor is entitled to re - enter . If that is so , mere election to ...
Page 174
... lease required the payment of taxes " lawfully laid and imposed " and provided for the payment of such taxes " during the term of the lease . " It is thought that a delay merely sufficient to secure relief from the imposition of ...
... lease required the payment of taxes " lawfully laid and imposed " and provided for the payment of such taxes " during the term of the lease . " It is thought that a delay merely sufficient to secure relief from the imposition of ...
Page 175
... lease calls for . While a reasonable locus pœnitentiæ may be allowed a person who , holding property under such a lease , has allowed it to deteriorate , he should act promptly when complaint is made . There seems to be no real ...
... lease calls for . While a reasonable locus pœnitentiæ may be allowed a person who , holding property under such a lease , has allowed it to deteriorate , he should act promptly when complaint is made . There seems to be no real ...
Page 176
... leased lines are payable by the lessee ; also , that payment now would necessarily involve a final election to adopt and ratify the lease , and thus adversely affect the disposition of possible purchasers to bid upon the foreclosure ...
... leased lines are payable by the lessee ; also , that payment now would necessarily involve a final election to adopt and ratify the lease , and thus adversely affect the disposition of possible purchasers to bid upon the foreclosure ...
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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