American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 2450
... adopted within the confed- erate lines , and the payments on account of which the taxes were demanded were made there . As it was the intention of congress to tax only such payments as were , either in fact or in legal effect , made ...
... adopted within the confed- erate lines , and the payments on account of which the taxes were demanded were made there . As it was the intention of congress to tax only such payments as were , either in fact or in legal effect , made ...
Page 2458
... adopted for the taxation of the " profits , income , or gains " of railroad corporations , which , as was said in Railroad Co. v . Collector , 100 U. S. 598 , it was the object of this statute to pro- vide . A tax was put on dividends ...
... adopted for the taxation of the " profits , income , or gains " of railroad corporations , which , as was said in Railroad Co. v . Collector , 100 U. S. 598 , it was the object of this statute to pro- vide . A tax was put on dividends ...
Page 2471
... adopted the construction of the law , upon which it acted through its successive commissioners , requiring all persons purchas- ing such proprietary stamps to receive their statutory commissions in stamps at their face value , instead ...
... adopted the construction of the law , upon which it acted through its successive commissioners , requiring all persons purchas- ing such proprietary stamps to receive their statutory commissions in stamps at their face value , instead ...
Page 2472
... adopted , had been made known to those interested , and would not be changed on further application , and that consequently the busiā« ness was transacted upon that footing , because it is well known and perfectly understood that it ...
... adopted , had been made known to those interested , and would not be changed on further application , and that consequently the busiā« ness was transacted upon that footing , because it is well known and perfectly understood that it ...
Page 2491
... adopted at a period of great national excitement , when the powers of the government were subjected to a severe strain to protect the national existence . The clauses of the constitution , to which it is contended that these laws are ...
... adopted at a period of great national excitement , when the powers of the government were subjected to a severe strain to protect the national existence . The clauses of the constitution , to which it is contended that these laws are ...
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Common terms and phrases
16th Amendment act of congress affirmed agent alleged Amendment amount applied apportioned apportionment assessed authority bank bill bonds capital stock cent chap Chicago Chief Justice circuit court claim clause collected collector commerce constitution corporation court of appeals criminal decision declared deduction defendant direct tax district court dividends dollars duty erty excise tax exempt fact Federal franchise held Hylton income tax inheritance tax interest internal revenue joint stock company judgment jurisdiction legacy levied license meaning ment mining Note.-For oleomargarine operation opinion Pacific paid pany payment personal property plaintiff in error poration profits provisions purpose quasi corporate question railroad company Railway Company real estate regulations Rock Island rule shares stamps Stat statute stockholders suit supreme court tax imposed taxable taxation Texas thereof tion U. S. Comp uniformity United words writ writ of error