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" ... preceding calendar year to 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; but if organized, authorized, or existing... "
Miscellaneous Reports. Cases Decided in the Courts of Record of the State of ... - Page 646
by New York (State). Courts, Francis Blaine Delehanty, Austin B. Griffin, Edward Jordan Dimock, Robert George Scherer, Joseph Albert Lawson, William Van Rensselaer Erving, Louis J. Rezzemini, Charles Cook Lester - 1915
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Readings in Civil Government

Percy Lewis Kaye - 1910 - 594 pages
...partnerships; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the United States during such year. 84. COLLECTION OP THE REVENUE. The following description...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...not including partnerships. If organized under the laws of a foreign country, the tax is levied upon the amount of net income accruing from business transacted and capital invested within the United States during the year. Companies There are excepted labor, agricultural or horExcepted...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 292 pages
...partnerships; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the United States during such year: Provided however, that nothing in this section shall apply...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 pages
...partnerships; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the United States during such year: Provided, however, That nothing in this section shall apply...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 pages
...partnerships; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the United States during such year: Provided, however, That nothing in this section shall apply...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 160 pages
...partnerships; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the United States during such year: Provided, however, That nothing in this section shall apply...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 pages
...partnerships; but If organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the United States during such year: Provided, however, That nothing in this section shall apply...
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Journal of Accountancy, Volume 17

1914 - 502 pages
...engaged in business within the United States are subject to the normal tax of I per cent per annum upon the amount of net income accruing from business transacted and capital invested within the United States; but said organizations shall be exempt from having any part of their income...
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Law and Regulations Relative to the Tax on Income of Individuals ...

United States - 1914 - 132 pages
...partnerships; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the United States during such year: Provided, however, That nothing in i piy ato certain or-...
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Commercial Law: A Treatise for Business Men on the Law Applicable to ...

Charles William Gerstenberg, Thomas Welburn Hughes - 1914 - 574 pages
...partnerships ; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the United States during such year: Provided, however, That nothing in this section shall apply...
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