American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3631
... company , merely evidenced the indebtedness of the company to them , and did not constitute the receipt of income by them . Income means actual cash or its equivalent received , as opposed to contemplated revenue due or unpaid ...
... company , merely evidenced the indebtedness of the company to them , and did not constitute the receipt of income by them . Income means actual cash or its equivalent received , as opposed to contemplated revenue due or unpaid ...
Page 3632
... company begun making advances to another railroad in 1908 , and continued to do so until 1911 , but the interest accruing was not entered up , either on its books or on those of the other railroad com- pany , until 1911 , when the ...
... company begun making advances to another railroad in 1908 , and continued to do so until 1911 , but the interest accruing was not entered up , either on its books or on those of the other railroad com- pany , until 1911 , when the ...
Page 3640
lowed a credit upon the books of the company for $ 50,000 , leaving the plaintiff owing the company at that , time $ 20,000 on his overdrafts . Although seven years have passed , neither the other two directors nor the stockholders have ...
lowed a credit upon the books of the company for $ 50,000 , leaving the plaintiff owing the company at that , time $ 20,000 on his overdrafts . Although seven years have passed , neither the other two directors nor the stockholders have ...
Page 3664
... Company , a firm com- posed of Rinaldo P. Smith and Francis M. Ellett , were engaged in business as leather and commission merchants in Baltimore from some time in 1867 or 1868 to January 1st , 1870 . On the 26th of October , 1869 ...
... Company , a firm com- posed of Rinaldo P. Smith and Francis M. Ellett , were engaged in business as leather and commission merchants in Baltimore from some time in 1867 or 1868 to January 1st , 1870 . On the 26th of October , 1869 ...
Page 3671
... Company , a corporation of the state of California . There is no dispute of facts . The case turns entirely upon the law applicable to them . The company was organized to en- gage under California laws in the transpor- tation of freight ...
... Company , a corporation of the state of California . There is no dispute of facts . The case turns entirely upon the law applicable to them . The company was organized to en- gage under California laws in the transpor- tation of freight ...
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action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City