American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 3
... RECOVER TAXES WITHOUT AN ASSESSMENT . - An action of debt may be maintained to recover taxes without an assessment , where the statute describes the subject of the taxes and fixes the rates , so that the amount may be ascertained by ...
... RECOVER TAXES WITHOUT AN ASSESSMENT . - An action of debt may be maintained to recover taxes without an assessment , where the statute describes the subject of the taxes and fixes the rates , so that the amount may be ascertained by ...
Page 6
... recovered . 3. JUDGMENT ON DEMURRER - GOING BACK TO FIRST FAULT . Upon demurrer the whole record is presented , and ... recover the sum of $ 12,456.94 principal , besides interest , for arrears . of income tax alleged to be due from the ...
... recovered . 3. JUDGMENT ON DEMURRER - GOING BACK TO FIRST FAULT . Upon demurrer the whole record is presented , and ... recover the sum of $ 12,456.94 principal , besides interest , for arrears . of income tax alleged to be due from the ...
Page 11
... recover under section 120 of the revenue act , passed June 30 , 1864 , ( 13 St. at Large , 283 , ) a duty of 5 per centum upon certain sums of money alleged to be dividends declared by the defendant due to stockholders , of which the ...
... recover under section 120 of the revenue act , passed June 30 , 1864 , ( 13 St. at Large , 283 , ) a duty of 5 per centum upon certain sums of money alleged to be dividends declared by the defendant due to stockholders , of which the ...
Page 13
... recover the same until 1881 , cannot constitute a bar to an action to recover such tax when it does not appear that the delay has prejudiced the com- pany by the disappearance or loss of evidence essential to its defense . 4. SAME ...
... recover the same until 1881 , cannot constitute a bar to an action to recover such tax when it does not appear that the delay has prejudiced the com- pany by the disappearance or loss of evidence essential to its defense . 4. SAME ...
Page 17
... RECOVER TAXES - DEDUCTION OF OVERPAID AMOUNTS . In a suit by the United States for the recovery of taxes , the defendant is en- titled to a deduction of any amount admitted by the plaintiff to have been pre- viously overpaid , even ...
... RECOVER TAXES - DEDUCTION OF OVERPAID AMOUNTS . In a suit by the United States for the recovery of taxes , the defendant is en- titled to a deduction of any amount admitted by the plaintiff to have been pre- viously overpaid , even ...
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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