American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 2561
... corporation , company , or association , or in the case of any foreign corporation , company , or association , the resident manager or agent shall neglect or refuse to file with the collector of the internal revenue district in which ...
... corporation , company , or association , or in the case of any foreign corporation , company , or association , the resident manager or agent shall neglect or refuse to file with the collector of the internal revenue district in which ...
Page 2562
... corporation which pays to any employé a salary or compensation exceeding four thousand dollars per annum shall ... corporation , company , or association , from all kinds of busi- ness of every name and nature . " Second . The expenses ...
... corporation which pays to any employé a salary or compensation exceeding four thousand dollars per annum shall ... corporation , company , or association , from all kinds of busi- ness of every name and nature . " Second . The expenses ...
Page 2643
... corporation shall be assess- able to said bank or other corporation , and the same shall not be considered in the as- sessment of the stock therein . " All the ma- terial allegations necessary to show a valid and legal assessment upon ...
... corporation shall be assess- able to said bank or other corporation , and the same shall not be considered in the as- sessment of the stock therein . " All the ma- terial allegations necessary to show a valid and legal assessment upon ...
Page 2675
... corporation , and among them he instanced- ( 1 ) the franchise to be a corporation ; ( 2 ) the accumulated earnings ; ( 3 ) profits and divi- dends ; ( 4 ) real estate belonging to the cor- poration , and necessary for its business ...
... corporation , and among them he instanced- ( 1 ) the franchise to be a corporation ; ( 2 ) the accumulated earnings ; ( 3 ) profits and divi- dends ; ( 4 ) real estate belonging to the cor- poration , and necessary for its business ...
Page 2676
... corporation admit- tedly enormously exceeded the total of the capital stock , and proceeded upon the theory that the bonds issued by the corporation were an element to be taken into consideration in fixing the value of the franchise or ...
... corporation admit- tedly enormously exceeded the total of the capital stock , and proceeded upon the theory that the bonds issued by the corporation were an element to be taken into consideration in fixing the value of the franchise or ...
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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