American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 83
Page 13
... capital , that Sec- tion 284 ( c ) is without application and that the bar of the statute precludes a con- sideration of plaintiff's contention that its taxes for 1917 have been overpaid . In paragraph " 9 " of the complaint , plaintiff ...
... capital , that Sec- tion 284 ( c ) is without application and that the bar of the statute precludes a con- sideration of plaintiff's contention that its taxes for 1917 have been overpaid . In paragraph " 9 " of the complaint , plaintiff ...
Page 336
... capital stock and excess profits taxes on corporations depend- ing on the adjusted declared value of capital stock do not constitute an unlawful delega- tion of power , since the taxpayer is given a choice with respect to value and ...
... capital stock and excess profits taxes on corporations depend- ing on the adjusted declared value of capital stock do not constitute an unlawful delega- tion of power , since the taxpayer is given a choice with respect to value and ...
Page 338
340 , the capital stock tax and the excess profits tax are closely interrelated . The declared value of the capital stock is the basis of computation of both taxes . The declared value for the first year is the value declared by the ...
340 , the capital stock tax and the excess profits tax are closely interrelated . The declared value of the capital stock is the basis of computation of both taxes . The declared value for the first year is the value declared by the ...
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action affirmed Agricultural Adjustment Act allowed amended amount Anheuser-Busch appellee assessed Asst bank basis beneficiary Bevo Board of Tax bonds cash certiorari Circuit Court Circuit Judge claim for refund Code Commis Commissioner of Internal Company computing corporation cost Court of Appeals death debts decedent deduction deficiency definitions denatured alcohol determined District Court dividend estate tax excess profits taxes executors F.Supp fact filed fund gift tax grantor held Helvering income tax interest Internal revenue judgment L.Ed lease liability loss ment mortgage net income payer payment Permanent Edition petition for review petitioner plaintiff question received regulations Rev.Acts Revenue Act 1934 S.Ct Section securities settlor Sewall Key shares sioner Stat statute stockholders supra Supreme Court Tax Appeals taxable taxes paid taxpayer tion transfer trust trust instrument U. S. Atty United States Board wife Words and Phrases