American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 100
Page 2433
... regard the special character of the certificates in question . It will be seen that they do not purport to be a declaration of a dividend as of the earnings of the company dur- ing the year in which the tax was assessed , or , indeed ...
... regard the special character of the certificates in question . It will be seen that they do not purport to be a declaration of a dividend as of the earnings of the company dur- ing the year in which the tax was assessed , or , indeed ...
Page 2440
... regard to their residence or nationality . I concurred in the judgment rendered in that case a case on the ground that the state , in passing such a law applicable to pre- existing contracts , exceeded its just powers under our form of ...
... regard to their residence or nationality . I concurred in the judgment rendered in that case a case on the ground that the state , in passing such a law applicable to pre- existing contracts , exceeded its just powers under our form of ...
Page 2461
... regard , and the regulations of the secretary of the treasury , established in pursuance thereof , and a decision of said com- missioner shall be had thereon , unless such suit shall be brought within six months from the time of said ...
... regard , and the regulations of the secretary of the treasury , established in pursuance thereof , and a decision of said com- missioner shall be had thereon , unless such suit shall be brought within six months from the time of said ...
Page 2462
... regard to the preparation of assessment lists provided that where an assessment was reported against a manufacturer of tobacco for having removed any taxable articles from his manufactory without the use of the proper stamp , or for not ...
... regard to the preparation of assessment lists provided that where an assessment was reported against a manufacturer of tobacco for having removed any taxable articles from his manufactory without the use of the proper stamp , or for not ...
Page 2465
... regard to the other counts , and the stipulation concluded as follows : If the court is of the opinion that the interest which accrued on the said subsidy bonds for the several periods named is subject to be deducted from the gross ...
... regard to the other counts , and the stipulation concluded as follows : If the court is of the opinion that the interest which accrued on the said subsidy bonds for the several periods named is subject to be deducted from the gross ...
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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