American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 99
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... tion which has followed the adoption of the Income Tax Laws under the Sixteenth Amendment has created an insistent demand from lawyers and tax consultants for a definitive and unabridged compilation of court decisions interpreting the ...
... tion which has followed the adoption of the Income Tax Laws under the Sixteenth Amendment has created an insistent demand from lawyers and tax consultants for a definitive and unabridged compilation of court decisions interpreting the ...
Page 9
... tion 121 on " the amount of profits which have accrued or been earned and received by the bank , " in case of failure to declare dividends or additions to its surplus or contingent funds , does not appear to be necessarily the same as ...
... tion 121 on " the amount of profits which have accrued or been earned and received by the bank , " in case of failure to declare dividends or additions to its surplus or contingent funds , does not appear to be necessarily the same as ...
Page 12
... tion of the law , namely , that the banks should pay a tax upon all their profits and earnings for the year ; if declared as dividends , or added to their surplus or contingent funds then payable under sec- tion 120 ; but if no ...
... tion of the law , namely , that the banks should pay a tax upon all their profits and earnings for the year ; if declared as dividends , or added to their surplus or contingent funds then payable under sec- tion 120 ; but if no ...
Page 45
... tion of seven and a half per centum . " On the 30th of July , 1897 , the com- missioner of internal revenue instructed the collector to collect from all brew- ers in his district the discount of 72 per cent . which was allowed by him on ...
... tion of seven and a half per centum . " On the 30th of July , 1897 , the com- missioner of internal revenue instructed the collector to collect from all brew- ers in his district the discount of 72 per cent . which was allowed by him on ...
Page 57
... tion between the seller and buyer , a transfer by operation of law of the title in the property . sold was made by plaintiffs in error to the purchaser wherever he may have been . It may be , too , that the delivery order , which seems ...
... tion between the seller and buyer , a transfer by operation of law of the title in the property . sold was made by plaintiffs in error to the purchaser wherever he may have been . It may be , too , that the delivery order , which seems ...
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Common terms and phrases
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