American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 2452
... tax on interest and dividends was an excise tax an excise tax on the busi the business of corporations , to be paid by the corporations out of their earnings , in- come , and profits . The payments made in this case were for divi- dends ...
... tax on interest and dividends was an excise tax an excise tax on the busi the business of corporations , to be paid by the corporations out of their earnings , in- come , and profits . The payments made in this case were for divi- dends ...
Page 2572
... tax under consideration was a tax on the property , and not upon the fran- chise or privilege . And see Van Allen Sv ... excise taxation on freight receipts , bills of lading , and pas- senger tickets issued by a railroad company ...
... tax under consideration was a tax on the property , and not upon the fran- chise or privilege . And see Van Allen Sv ... excise taxation on freight receipts , bills of lading , and pas- senger tickets issued by a railroad company ...
Page 2590
... tax was direct , and should have been apportioned among the states . The court decided that this tax was not direct ... excise taxes or duties . " Black , writing on Constitutional Law , says : " But the chief difficulty has arisen in ...
... tax was direct , and should have been apportioned among the states . The court decided that this tax was not direct ... excise taxes or duties . " Black , writing on Constitutional Law , says : " But the chief difficulty has arisen in ...
Page 2594
... tax or duty levied by the act under consideration is not a direct tax , within the meaning of either of those provi- sions . Instead of that , it is plainly an excise tax or duty , authorized by section 8 of article 1 , which vests the ...
... tax or duty levied by the act under consideration is not a direct tax , within the meaning of either of those provi- sions . Instead of that , it is plainly an excise tax or duty , authorized by section 8 of article 1 , which vests the ...
Page 2610
... taxation on business , privileges , or employments has assumed the guise of an excise tax and been sustained as such . Being of opinion that so much of the sec- tions of this law as lays a tax on income from real and personal property ...
... taxation on business , privileges , or employments has assumed the guise of an excise tax and been sustained as such . Being of opinion that so much of the sec- tions of this law as lays a tax on income from real and personal property ...
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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