American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3554
... consideration , as they are found in the acts of June 30 , 1864 , ( 13 Stat . 223 , ) and of July 13 , 1866 , ( 14 Stat . 97. ) The question is , whether the several steps in the preparation of the assessment lists and their return to ...
... consideration , as they are found in the acts of June 30 , 1864 , ( 13 Stat . 223 , ) and of July 13 , 1866 , ( 14 Stat . 97. ) The question is , whether the several steps in the preparation of the assessment lists and their return to ...
Page 3571
... consideration to the opposing argument and cases . and a careful study of the text of the act of Congress , and have resolved that it should be not construed to apply to transactions completed when the act became a law . And this , we ...
... consideration to the opposing argument and cases . and a careful study of the text of the act of Congress , and have resolved that it should be not construed to apply to transactions completed when the act became a law . And this , we ...
Page 3600
... consideration in Philadelphia & Southern S. S. Co. v . Pennsylvania , 122 U. S. 326 , 345 , where the court , by Mr. Justice Bradley , said : " The corporate fran- chises , the property , the business , the income of corporations ...
... consideration in Philadelphia & Southern S. S. Co. v . Pennsylvania , 122 U. S. 326 , 345 , where the court , by Mr. Justice Bradley , said : " The corporate fran- chises , the property , the business , the income of corporations ...
Page 3648
... consideration of discus- sions in the Legislature , yet , where it is seen that the legislation was had with special attention given to the effect of the disputed language , that cogitation by participating members which served to ...
... consideration of discus- sions in the Legislature , yet , where it is seen that the legislation was had with special attention given to the effect of the disputed language , that cogitation by participating members which served to ...
Page 3657
... consideration of one of the partners giving up his right to 60 per cent . of the gross receipts , to which he was entitled under the original part- nership contract , the partnership would act as selling agent for three of the mills ...
... consideration of one of the partners giving up his right to 60 per cent . of the gross receipts , to which he was entitled under the original part- nership contract , the partnership would act as selling agent for three of the mills ...
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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