American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 3
... profits earned during the same period , in determining the taxable profits of a railroad corporation under the act of June 30 , 1864 . Channing Richards , District Attorney , for the United States . Stanley Matthews , for defendant ...
... profits earned during the same period , in determining the taxable profits of a railroad corporation under the act of June 30 , 1864 . Channing Richards , District Attorney , for the United States . Stanley Matthews , for defendant ...
Page 5
... profit and loss in 1869 was properly chargeable to expenses and losses incurred in operating the road during the period named , and should be deducted from the amount of apparent profits shown by their current reports , thus reducing ...
... profit and loss in 1869 was properly chargeable to expenses and losses incurred in operating the road during the period named , and should be deducted from the amount of apparent profits shown by their current reports , thus reducing ...
Page 6
... profits " is meant net profits after deducting expenses and losses from whatever sources con- nected with the business . 2. RETURNS OF PROFITS - DEDUCTION OF LOSSES BY EMBEZZLEMENT . Where , for the years 1866 , 1867 , and 1868 , the ...
... profits " is meant net profits after deducting expenses and losses from whatever sources con- nected with the business . 2. RETURNS OF PROFITS - DEDUCTION OF LOSSES BY EMBEZZLEMENT . Where , for the years 1866 , 1867 , and 1868 , the ...
Page 7
... profits , to - wit , $ 56,555.69 , whereof no return was ever made to the assessor ; that said profits were liable to a tax of 5 per centum , none of which has ever been paid . Similar averments are made in reference to the years 1867 ...
... profits , to - wit , $ 56,555.69 , whereof no return was ever made to the assessor ; that said profits were liable to a tax of 5 per centum , none of which has ever been paid . Similar averments are made in reference to the years 1867 ...
Page 8
... profits , " in section 121 , just quoted , means gross receipts on the profit side of its ledger without deductions for expenses in carrying on the business , and losses of whatever nature to which it is exposed in the legiti- mate ...
... profits , " in section 121 , just quoted , means gross receipts on the profit side of its ledger without deductions for expenses in carrying on the business , and losses of whatever nature to which it is exposed in the legiti- mate ...
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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