American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 49
... received from the shipment not proving satisfactory , the several consignors other than L. J. Smith & Co. assigned their claims to the latter firm , which thereupon brought an action against Stirneman to recover from him the total sum ...
... received from the shipment not proving satisfactory , the several consignors other than L. J. Smith & Co. assigned their claims to the latter firm , which thereupon brought an action against Stirneman to recover from him the total sum ...
Page 62
... received after the passage of the act , although such money had been earned previously thereto ? I think the answer must be , no . If the tax had been directly upon the plaintiff's gross receipts , the government's position upon this ...
... received after the passage of the act , although such money had been earned previously thereto ? I think the answer must be , no . If the tax had been directly upon the plaintiff's gross receipts , the government's position upon this ...
Page 80
... received since said Matthews was adjudicated a bankrupt . That after they have been paid , as aforesaid , the said J. M. Tenny & Co. and the said H. I. Goddard should be paid in full , with inter- est at 6 per cent . per annum from the ...
... received since said Matthews was adjudicated a bankrupt . That after they have been paid , as aforesaid , the said J. M. Tenny & Co. and the said H. I. Goddard should be paid in full , with inter- est at 6 per cent . per annum from the ...
Page 86
... received from wharves owned by the corporation and used chiefly for purposes of their business , and the interest received on corporate funds , should be included as income from the business , and be liable to tax ; that the receipts ...
... received from wharves owned by the corporation and used chiefly for purposes of their business , and the interest received on corporate funds , should be included as income from the business , and be liable to tax ; that the receipts ...
Page 87
... received from this stock , which was an interest - producing security , under the decisions above referred to was liable to the tax , because it was interest received on a part of the corporate funds of the plaintiff . But it is ...
... received from this stock , which was an interest - producing security , under the decisions above referred to was liable to the tax , because it was interest received on a part of the corporate funds of the plaintiff . But it is ...
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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