American Federal Tax Reports, Volume 1Prentice-Hall, 1924 - Taxation |
From inside the book
Results 6-10 of 100
Page 17
... as income tax upon the earnings of said company for the year 1870 . The case was heard by the court without a jury , upon an agreed 1P.H.CAS . - 2 statement of facts , from which it appears that the 17 66 UNITED FEDERAL REPORTER .
... as income tax upon the earnings of said company for the year 1870 . The case was heard by the court without a jury , upon an agreed 1P.H.CAS . - 2 statement of facts , from which it appears that the 17 66 UNITED FEDERAL REPORTER .
Page 18
... earnings , $ 1,199,220 58 707,222 18 $ 491,998 40 It also appeared that said company had overpaid the taxes due on gross receipts for that year the sum of $ 209.50 , but that it had paid no tax for that year upon the undivided net earnings ...
... earnings , $ 1,199,220 58 707,222 18 $ 491,998 40 It also appeared that said company had overpaid the taxes due on gross receipts for that year the sum of $ 209.50 , but that it had paid no tax for that year upon the undivided net earnings ...
Page 20
... earnings for the current year , and paid it as such to stockholders , whether in money or in scrip , proof , for the purpose of avoiding the tax , that no earnings had , in fact , been made , be- cause of a defalcation by the cashier ...
... earnings for the current year , and paid it as such to stockholders , whether in money or in scrip , proof , for the purpose of avoiding the tax , that no earnings had , in fact , been made , be- cause of a defalcation by the cashier ...
Page 22
... earnings for the current year , and paid as such to stockholders , whether in money or in scrip , no proof would be admissible for the purpose of avoid- ing the tax that no earnings had , in fact , been made . The law conclusively ...
... earnings for the current year , and paid as such to stockholders , whether in money or in scrip , no proof would be admissible for the purpose of avoid- ing the tax that no earnings had , in fact , been made . The law conclusively ...
Page 33
... earnings , it applies only to interest actually paid , not to interest merely payable . 2. SAME . Where two railway companies consolidate , one assuming the debts of the other , this is a payment of such debts , as between such ...
... earnings , it applies only to interest actually paid , not to interest merely payable . 2. SAME . Where two railway companies consolidate , one assuming the debts of the other , this is a payment of such debts , as between such ...
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36 Stat accrued Act Aug action amended amount applied assessed assets association attorney authority bank bonds capital stock Cent centum Circuit Court Circuit Judge claim collected Collector of Internal Commissioner of Internal Connecticut contract Corporation Tax December 31 deduction defendant Digests & Indexes District Court dividends fact franchise funds gross income Gulf Oil Corporation held income tax insurance company interest Internal Revenue joint-stock company judgment June 13 Key-Numbered Digests lease lessee lessor company liability loan McCoach ment mortgage net income operation organized paid pany payment plaintiff in error poration premiums profits Public Service Railway purchase purpose question Railroad Company Railway Company real estate receipts received recover revenue stamp shares statute stockholders suit surplus tax imposed Tax Law taxable taxation thereof tion topic & KEY-NUMBER trust U. S. Atty U. S. Comp United