American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
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Page 2430
... evidence to the stockhold- ers that an equal amount of the earnings of the company beyond cur- rent expenses had been expended for the objects stated in the pre- amble of the certificates , and to show that the respective stockholders ...
... evidence to the stockhold- ers that an equal amount of the earnings of the company beyond cur- rent expenses had been expended for the objects stated in the pre- amble of the certificates , and to show that the respective stockholders ...
Page 2432
... evidence of the earnings which congress intended to tax , and as less liable to evasion than any other , the tax is imposed upon all of them . The books and records of the company are thus made evidence of the profits they have made ...
... evidence of the earnings which congress intended to tax , and as less liable to evasion than any other , the tax is imposed upon all of them . The books and records of the company are thus made evidence of the profits they have made ...
Page 2458
... evidence no attempt seems to have been made by the United States to state annual accounts and ascertain the amount to be paid on that basis . The court has found that between July 1 , 1864 , and November 30 , 1869 , earnings to the ...
... evidence no attempt seems to have been made by the United States to state annual accounts and ascertain the amount to be paid on that basis . The court has found that between July 1 , 1864 , and November 30 , 1869 , earnings to the ...
Page 2466
... evidence of indebtedness have been issued , payable in one or more years after date , upon which in- terest is stipulated to be paid , or coupons representing the interest ; " which words may be regarded as literally referring only to ...
... evidence of indebtedness have been issued , payable in one or more years after date , upon which in- terest is stipulated to be paid , or coupons representing the interest ; " which words may be regarded as literally referring only to ...
Page 2488
... evidence by him , was an unconstitutional exercise of authority , and that the in- Jspection of the invoice by the attorney , and its admission in evidence , were erro- neous and unconstitutional proceedings . 3. SAME - UNREASONABLE ...
... evidence by him , was an unconstitutional exercise of authority , and that the in- Jspection of the invoice by the attorney , and its admission in evidence , were erro- neous and unconstitutional proceedings . 3. SAME - UNREASONABLE ...
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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