American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 99
Page 2436
... party or person the same may be payable , including non - residents , whether citizens or aliens ; and said com- panies are hereby authorized to deduct and withhold from all payments on account of any interest or coupons and dividends ...
... party or person the same may be payable , including non - residents , whether citizens or aliens ; and said com- panies are hereby authorized to deduct and withhold from all payments on account of any interest or coupons and dividends ...
Page 2440
... parties affected by it , I concur in the judgment of reversal . SHARLAN , J. , concurred . T FIELD , J. , dissenting ... party who holds the coupons for interest . No collocation of words . can change this fact . And so it was expressly ...
... parties affected by it , I concur in the judgment of reversal . SHARLAN , J. , concurred . T FIELD , J. , dissenting ... party who holds the coupons for interest . No collocation of words . can change this fact . And so it was expressly ...
Page 2445
... parties that the government which is to receive the tax should deduct it from the debt which , in this instance , that ... party entitled to the interest - here , a non - res- ident alien in England , who is not , and never has been ...
... parties that the government which is to receive the tax should deduct it from the debt which , in this instance , that ... party entitled to the interest - here , a non - res- ident alien in England , who is not , and never has been ...
Page 2472
... party from recovering it back . Morgan v . Palmer , 2 Barn . & C. 729. In Steele v . Williams , 8 Welsb . Hurl . & Gord . 625 , MARTIN , B. said : " If a statute prescribes certain fees for cer- tain services , and a party assuming to ...
... party from recovering it back . Morgan v . Palmer , 2 Barn . & C. 729. In Steele v . Williams , 8 Welsb . Hurl . & Gord . 625 , MARTIN , B. said : " If a statute prescribes certain fees for cer- tain services , and a party assuming to ...
Page 2480
... parties to it . If these fail , its infraction be- comes the subject of international negotiations and reclamations , so far as the injured party chooses to seek redress , which may in the end be enforced by actual war . It is obvious ...
... parties to it . If these fail , its infraction be- comes the subject of international negotiations and reclamations , so far as the injured party chooses to seek redress , which may in the end be enforced by actual war . It is obvious ...
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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