American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 2427
... railroad company , used for construction , or carried to the account of any fund , has been taxed once for all , and cannot , as part of the earnings of the company , be assessed a second time . The profits that this year have been ...
... railroad company , used for construction , or carried to the account of any fund , has been taxed once for all , and cannot , as part of the earnings of the company , be assessed a second time . The profits that this year have been ...
Page 2430
... railroad company of the amount of a scrip dividend subject to taxation without deduction . ( The counsel for the plaintiff in error now contend that their posi- tion is established by the former decision of this court in this cause ...
... railroad company of the amount of a scrip dividend subject to taxation without deduction . ( The counsel for the plaintiff in error now contend that their posi- tion is established by the former decision of this court in this cause ...
Page 2431
... railroad , and it was as representing such earnings that they were considered the subject of a tax . Whether those profits had been earned since or before the passage of the act of congress imposing such a tax , does not appear from any ...
... railroad , and it was as representing such earnings that they were considered the subject of a tax . Whether those profits had been earned since or before the passage of the act of congress imposing such a tax , does not appear from any ...
Page 2438
... railroad and other corporations as a tax on the incomes pro tanto of the holders of such bonds and stock . Stockdale v . Ins . Cos . 20 WoWall . 333 ; Railroad v . Rose , 95 U. S. 78. As to the interest payable on bonds , it was not a ...
... railroad and other corporations as a tax on the incomes pro tanto of the holders of such bonds and stock . Stockdale v . Ins . Cos . 20 WoWall . 333 ; Railroad v . Rose , 95 U. S. 78. As to the interest payable on bonds , it was not a ...
Page 2441
... Railroad Co. 6 Wall . 15 , and Railroad Co. v . Jackson , 7 Wall . 262 , 269.0 Toids edP # 11 The bonds , upon the interest of which the tax in this case was laid , are held in Europe , principally in England ; they were negotiated ...
... Railroad Co. 6 Wall . 15 , and Railroad Co. v . Jackson , 7 Wall . 262 , 269.0 Toids edP # 11 The bonds , upon the interest of which the tax in this case was laid , are held in Europe , principally in England ; they were negotiated ...
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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