American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page
... respect to disputed ques- tions arising under the Internal Revenue Acts has shown a progressive . increase during the past few years . This increase has been due chiefly to the fact that the later Revenue Acts - particularly those ...
... respect to disputed ques- tions arising under the Internal Revenue Acts has shown a progressive . increase during the past few years . This increase has been due chiefly to the fact that the later Revenue Acts - particularly those ...
Page 20
... respect to dates and amounts , and setting out re- spectively the declaration of the dividends by the defendant to its stockholders in each of the years 1866 , 1867 , 1868 , and 1870 , whereof no return was made to the assessor , and ...
... respect to dates and amounts , and setting out re- spectively the declaration of the dividends by the defendant to its stockholders in each of the years 1866 , 1867 , 1868 , and 1870 , whereof no return was made to the assessor , and ...
Page 22
... respect to the amount for which it is liable to be taxed . The amount declared by the corporation to be due to its stockholders as dividends , furnishes the obvious standard and the only safe criterion for the assessment of the tax in ...
... respect to the amount for which it is liable to be taxed . The amount declared by the corporation to be due to its stockholders as dividends , furnishes the obvious standard and the only safe criterion for the assessment of the tax in ...
Page 51
... respects analogous to those of a referee or an examiner or a master in chancery , whose functions are clearly judicial ... respect to such certificates under the internal revenue act of June 30 , 1864. ยท Schedule B of that act ( 13 Stat ...
... respects analogous to those of a referee or an examiner or a master in chancery , whose functions are clearly judicial ... respect to such certificates under the internal revenue act of June 30 , 1864. ยท Schedule B of that act ( 13 Stat ...
Page 61
... respect of which it has been imposed . Frequent examples of such use of words may easily be found , and this method of speech has led , I think , to much confusion and discord among the cases , so that it is not hard to find ample ...
... respect of which it has been imposed . Frequent examples of such use of words may easily be found , and this method of speech has led , I think , to much confusion and discord among the cases , so that it is not hard to find ample ...
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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