American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
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Page 2432
... necessary limitations . It should be borne in mind , in the first place , that the tax provided for in this section of the act is an annual income tax , and its subject is the interest paid and profits earned by the company for each ...
... necessary limitations . It should be borne in mind , in the first place , that the tax provided for in this section of the act is an annual income tax , and its subject is the interest paid and profits earned by the company for each ...
Page 2434
... necessary to be specially mentioned . A point was raised as to certain items claimed to be included in the sum for which these certificates were is- sued , which , in the view we have taken , becomes immaterial ; for , as we have ...
... necessary to be specially mentioned . A point was raised as to certain items claimed to be included in the sum for which these certificates were is- sued , which , in the view we have taken , becomes immaterial ; for , as we have ...
Page 2469
... necessary in each case in order to enable him to recover the amount of his claim . 3. SAME STATUTE OF LIMITATIONS . The statute of limitations runs against a cause of action of this sort , and only those claims can be successfully ...
... necessary in each case in order to enable him to recover the amount of his claim . 3. SAME STATUTE OF LIMITATIONS . The statute of limitations runs against a cause of action of this sort , and only those claims can be successfully ...
Page 2478
... necessary to prove that the imposition of this contribution on owners of ships is made for the general welfare of the United States , it would not be difficult to show that it is so , and particularly that it is among the means which ...
... necessary to prove that the imposition of this contribution on owners of ships is made for the general welfare of the United States , it would not be difficult to show that it is so , and particularly that it is among the means which ...
Page 2480
... necessary , by another statute . It is enough to say that , congress having the power to pass a law regulating immigration as a part of the commerce of this country with foreign nations , we see nothing in the statute by which it has ...
... necessary , by another statute . It is enough to say that , congress having the power to pass a law regulating immigration as a part of the commerce of this country with foreign nations , we see nothing in the statute by which it has ...
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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