 | Law reports, digests, etc - 1922 - 1052 pages
...an arbitrary date fixed by statute for the specific purposes set forth in section 353, which cannot be extended by implication beyond the clear import of the language used. So, too, the words "losses sustained during the taxable year" cannot be given a meaning, other than... | |
 | United States. Department of the Treasury - Customs administration - 1922 - 516 pages
...interpretation of statutes levying taxes or duties it is a general rule their provisions shall not be extended by implication beyond the clear import of the language used or their operation enlarged so as to embrace matters not specially pointed out, although in close analogy,... | |
 | United States - Law - 1923 - 1134 pages
...Constitution. Id. Under the rule that, in the interpreting of statutes levying taxes, their provisions cannot be extended by implication beyond the clear import of the language used, where an inspection law prescribes excessive fees, without discriminating between the interstate and... | |
 | Accounting - 1924 - 498 pages
...the substance of the thing upon which the tax is imposed rather than with legal forms or expressions. But in statutes levying taxes the literal meaning...implication beyond the clear import of the language used. If the words are doubtful, the doubt must be resolved against the government and in favor of the taxpayer.... | |
 | Taxation - 1927 - 1150 pages
...positive, clear, and precise, and admits of no doubt, and that, as this is a statute levying taxes, it is not to be extended by implication beyond the clear import of the Ianguage used, and that, if there is any doubt, that doubt must be resolved against the government... | |
 | United States. Supreme Court - Law reports, digests, etc - 1925 - 1420 pages
...expressions. But in statutes levying taxes the literal meaning of the words employed is most [188] important, for such statutes are not to be extended...implication beyond the clear import -of the language used. If the words are doubtful, the doubt must be resolved against the government and in favor of the taxpayer.... | |
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But in statutes levying taxes the literal meaning of the words employed is most important for such statutes are not to be extended by Implication beyond the clear import of the language used. 
