American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
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Page 2586
... mining its meaning in the constitution , inas- much as an authoritative and conclusive con- struction has been given to that term , as there used , by an interpretation adopted shortly after the formation of the constitution by the ...
... mining its meaning in the constitution , inas- much as an authoritative and conclusive con- struction has been given to that term , as there used , by an interpretation adopted shortly after the formation of the constitution by the ...
Page 2655
... mining compa- nies , manufacturing companies , and other corporations are represented by certificates showing that the owner is entitled to an in- terest , expressed in money value , in the en- tire capital and property of the ...
... mining compa- nies , manufacturing companies , and other corporations are represented by certificates showing that the owner is entitled to an in- terest , expressed in money value , in the en- tire capital and property of the ...
Page 2656
... mining investments , and investments in mortgages , does not come in- to competition with the business of national banks , and is not , therefore , within the meaning of the act of congress ; that such stocks as those in insurance ...
... mining investments , and investments in mortgages , does not come in- to competition with the business of national banks , and is not , therefore , within the meaning of the act of congress ; that such stocks as those in insurance ...
Page 2717
... mining the amount of the tax to be exacted each year .. " By the term ' corporate franchise or busi- ness , as here used , we understand is meant ( not referring to corporations sole , which are not usually created for commercial busi ...
... mining the amount of the tax to be exacted each year .. " By the term ' corporate franchise or busi- ness , as here used , we understand is meant ( not referring to corporations sole , which are not usually created for commercial busi ...
Page 2849
... mining operations , and receives a roy - state may not thus withdraw from the alty depending upon the quantity of ore operation of a Federal taxing law a sub- mined . The Boston Wharf Company is operating under a charter authorizing it ...
... mining operations , and receives a roy - state may not thus withdraw from the alty depending upon the quantity of ore operation of a Federal taxing law a sub- mined . The Boston Wharf Company is operating under a charter authorizing it ...
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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