American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 44
... purchased by a brewer " and by him used in his business , " as construed by the treasury department during the 30 years it remained in force , the purchaser of such stamps was entitled to the discount at the time of the purchase , where ...
... purchased by a brewer " and by him used in his business , " as construed by the treasury department during the 30 years it remained in force , the purchaser of such stamps was entitled to the discount at the time of the purchase , where ...
Page 45
... purchase of stamps the brewer does not pay the tax , that the tax is paid only when the stamps are affixed to the barrel for the purpose of putting the product on the market , and that before the stamps purchased in this instance were ...
... purchase of stamps the brewer does not pay the tax , that the tax is paid only when the stamps are affixed to the barrel for the purpose of putting the product on the market , and that before the stamps purchased in this instance were ...
Page 47
... purchased for the purpose of be- ing used in the business . " The practical construction put upon the section by the ... purchase of the stamps . Had the stamps not been used in the business of the brewery , other questions might have ...
... purchased for the purpose of be- ing used in the business . " The practical construction put upon the section by the ... purchase of the stamps . Had the stamps not been used in the business of the brewery , other questions might have ...
Page 110
... purchased , as aforesaid , and so trans- ported from the respective places of production and purchase , through its own pipes exclusively , direct to the premises of its consumers , as aforesaid , and there metered and sold to its ...
... purchased , as aforesaid , and so trans- ported from the respective places of production and purchase , through its own pipes exclusively , direct to the premises of its consumers , as aforesaid , and there metered and sold to its ...
Page 136
... purchase of freight by a carrier , and its sale and carriage at a loss , as in Interstate C. C. v . Chesapeake & O.R. Co. ( C. C. ) 128 Fed . 59 ; or by its indirect pur- chase through a dummy corporation , and shipment at nominal ...
... purchase of freight by a carrier , and its sale and carriage at a loss , as in Interstate C. C. v . Chesapeake & O.R. Co. ( C. C. ) 128 Fed . 59 ; or by its indirect pur- chase through a dummy corporation , and shipment at nominal ...
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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