American Federal Tax Reports, Volume 3Prentice-Hall, 1924 - Taxation |
From inside the book
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Page 2428
... shares of the capital stock of the company , and that such certificates may be , at the option of the company , convertible into stock of the company whenever the company shall be authorized to increase its capital stock to an amount ...
... shares of the capital stock of the company , and that such certificates may be , at the option of the company , convertible into stock of the company whenever the company shall be authorized to increase its capital stock to an amount ...
Page 2526
... shares of capital stock owned by them , respectively , but to pay over to the proper state officers , out of its funds , the amount of taxes thus levied upon the par value of said stock , and deduct the amount ratably from the dividends ...
... shares of capital stock owned by them , respectively , but to pay over to the proper state officers , out of its funds , the amount of taxes thus levied upon the par value of said stock , and deduct the amount ratably from the dividends ...
Page 2642
... share of capital stock , which shall be in lieu of all other taxes . ' Held , that this charter tax was not on the capital stock , but was on the shares of stock , which were con- sequently not subject to further taxation . Far- rington ...
... share of capital stock , which shall be in lieu of all other taxes . ' Held , that this charter tax was not on the capital stock , but was on the shares of stock , which were con- sequently not subject to further taxation . Far- rington ...
Page 2643
... shares of stock in the hands of shareholders in any other way or for any other sum than that stated in the charter . The bill also alleged that complainant was advised that the cap- ital stock in a corporation and shares of stock . in ...
... shares of stock in the hands of shareholders in any other way or for any other sum than that stated in the charter . The bill also alleged that complainant was advised that the cap- ital stock in a corporation and shares of stock . in ...
Page 2644
... shares of stock in the Bank of Commerce were thus liable for ad valorem taxes to the city of Memphis ; and , second , that the bank was liable for ad valorem taxes to the city for the years 1892 to 1894 , inclusive , on its surplus and ...
... shares of stock in the Bank of Commerce were thus liable for ad valorem taxes to the city of Memphis ; and , second , that the bank was liable for ad valorem taxes to the city for the years 1892 to 1894 , inclusive , on its surplus and ...
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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