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" ... every corporation, joint-stock company or association, and every insurance company, organized in the United States, no matter how created or organized, not including partnerships... "
The Federal Reporter - Page 61
1922
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Cases on the Law of Partnership and Other Unincorporated Business Associations

Judson Adams Crane - Partnership - 1923 - 1002 pages
...income arising or accruing * * * during the preceding calendar year to every corporation, joint-slock company or association, and every insurance company, organized in the United States, ^QJJJfljJjj^JifljY rfp:1tPrl nr 9rgr'nni7p'1i not including partnerships." Tt is contended that the...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 265

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1924 - 700 pages
...centum upon the net income received " by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized." The bill as introduced in the House of Representatives contained this provision for an income tax,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 265

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1924 - 698 pages
...centum upon the net income received " by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized." The bill as introduced in the House of Representatives contained this provision for an income tax,...
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American Federal Tax Reports, Volume 5

Taxation - 1927 - 1150 pages
...levied, assessed, and paid annually upon the entire net income arising or accruing from all sources during the preceding calendar year to every corporation, joint-stock company or association * * *. "(b) Such net income shall be ascertained by deducting from the gross amount of the income of...
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The Federal Reporter, Volume 246

Law reports, digests, etc - 1918 - 1048 pages
...hands of receivers. Detailed regulation is made for the levy and assessment upon the net income of every corporation, joint-stock company, or association,...insurance company organized in the United States. These are substantially the same expressions found in section 38 of the Income Tax L,aw of August 5,...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...preceding calendar year from all sources by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized, but not including partnerships, a tax220 of two per cent222 upon such income; and a like tax shall...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...per cent upon the net income received "by every corporation, joint-stock company or association, or insurance company, organized in the United States, no matter how created or organized." The bill as introduced in the House of Representatives contained this provision for an income tax,...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...individuals shall be paid upon the entire net income accruing from all sources during the preceding year "to every corporation, joint-stock company or...created or organized, not including partnerships." The trust that has been described would not fall under any familiar conception of a joint-stock association,...
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The Central Law Journal, Volume 95

Law - 1922 - 498 pages
...entire net income accruing from all sources during the preceding year to 'every corporation, joint stock company or association, and every insurance company...created or organized, not including partnerships.' The trust that has been described would not fall under any familiar conception of a joint stock association,...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...ind viduals shall be paid upon the entire net income accruing from all sources during the proceeding year ' to every corporation, Joint-stock company or...insurance company, organized in the United States, no mutter how created or organized, not including partnerships.' The trust that has been described would...
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