American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 2427
... dividend declared and paid is a dividend earned . A fund taxed in one year as the profits of a railroad company , used for construction , or carried to the account of any fund , has been taxed once for all , and cannot , as part of the ...
... dividend declared and paid is a dividend earned . A fund taxed in one year as the profits of a railroad company , used for construction , or carried to the account of any fund , has been taxed once for all , and cannot , as part of the ...
Page 2428
... dividends thereon at the same rates and times as dividends shall be paid on the shares of the capital stock of the company , and that such certificates may be , at the option of the company , convertible into stock of the company ...
... dividends thereon at the same rates and times as dividends shall be paid on the shares of the capital stock of the company , and that such certificates may be , at the option of the company , convertible into stock of the company ...
Page 2430
... dividends on the same whenever dividends were paid on the shares of the capital stock ; and that the certificates were to be paid out of the future earnings of the company , or to be converted , at the option of the company , into stock ...
... dividends on the same whenever dividends were paid on the shares of the capital stock ; and that the certificates were to be paid out of the future earnings of the company , or to be converted , at the option of the company , into stock ...
Page 2436
... dividends due and payable as aforesaid , the tax of 5 per centum ; and the payment of the amount of said tax , so deducted from the interest or coupons or dividends , and certified by the presi- dent or treasurer of said company , shall ...
... dividends due and payable as aforesaid , the tax of 5 per centum ; and the payment of the amount of said tax , so deducted from the interest or coupons or dividends , and certified by the presi- dent or treasurer of said company , shall ...
Page 2450
... DIVIDENDS AND INTEREST PAID BY RAILROAD - EARNINGS DURING CIVIL WAR WITHIN CONFEDERATE LINES - ACT OF 1862 , c . 119 . The dividends earned by a railroad corporation during the late civil war , by oper- ating its lines within ...
... DIVIDENDS AND INTEREST PAID BY RAILROAD - EARNINGS DURING CIVIL WAR WITHIN CONFEDERATE LINES - ACT OF 1862 , c . 119 . The dividends earned by a railroad corporation during the late civil war , by oper- ating its lines within ...
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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