American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
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Results 1-5 of 100
Page 7
... stockholders the amount of the municipal tax levied by the state against the stockholders upon the value of their shares of the capital stock , and that the defendant was also required by the state law to pay to the state officers , out ...
... stockholders the amount of the municipal tax levied by the state against the stockholders upon the value of their shares of the capital stock , and that the defendant was also required by the state law to pay to the state officers , out ...
Page 11
... stockholders , and the bank made return of and paid to the United States officers the tax on the dividend declared , but not on the state tax paid on account of its stock- holders , and it afterwards appeared that embezzlements ...
... stockholders , and the bank made return of and paid to the United States officers the tax on the dividend declared , but not on the state tax paid on account of its stock- holders , and it afterwards appeared that embezzlements ...
Page 12
... stockholders a much larger sum than it really earned , and to pay a much larger tax thereon to the plaintiff than it was in fact liable to pay ; and that in making such payment it in fact did pay and distribute among its stockholders ...
... stockholders a much larger sum than it really earned , and to pay a much larger tax thereon to the plaintiff than it was in fact liable to pay ; and that in making such payment it in fact did pay and distribute among its stockholders ...
Page 20
... STOCKHOLDERS . When the taxes imposed by a state law are imposed upon the stockholders of a national bank , and not upon the corporation , the failure of the bank to re- turn or pay a tax upon such portion of its dividends declared ...
... STOCKHOLDERS . When the taxes imposed by a state law are imposed upon the stockholders of a national bank , and not upon the corporation , the failure of the bank to re- turn or pay a tax upon such portion of its dividends declared ...
Page 21
... stockholders the amount of the municipal tax levied by the state against such stockholders upon the value of their shares of the capital stock of the defendant , and to pay the same over to the proper authorities of the state , and ...
... stockholders the amount of the municipal tax levied by the state against such stockholders upon the value of their shares of the capital stock of the defendant , and to pay the same over to the proper authorities of the state , and ...
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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