American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3579
... corporation . It is clear that the plaintiff in error had no right and could not se- cure a license to conduct boxing contests under the laws of New York ; only a corporation could be so , licensed . It would have been contrary . to the ...
... corporation . It is clear that the plaintiff in error had no right and could not se- cure a license to conduct boxing contests under the laws of New York ; only a corporation could be so , licensed . It would have been contrary . to the ...
Page 3587
... corporation subject to stamp tax . Under Revenue Act 1918 , ยงยง 1100 , 1107 ( 2 ) , being Comp . St. Ann . Supp ... corporation , there can be no " original issue " of stock by an existing corporation , without an actual change either in ...
... corporation subject to stamp tax . Under Revenue Act 1918 , ยงยง 1100 , 1107 ( 2 ) , being Comp . St. Ann . Supp ... corporation , there can be no " original issue " of stock by an existing corporation , without an actual change either in ...
Page 3590
... corporation . We are clearly of the opinion that , before any issue of capital stock can be designated an " original issue , " some stock must pass from the treasury of the corporation into the hands of a stockholder , which either ...
... corporation . We are clearly of the opinion that , before any issue of capital stock can be designated an " original issue , " some stock must pass from the treasury of the corporation into the hands of a stockholder , which either ...
Page 3595
... corporation of its property without due process of law , because under the law as construed and enforced the in- come of foreign corporations so derived is not subject to tax . At Law . Action by the National Paper & Type Company ...
... corporation of its property without due process of law , because under the law as construed and enforced the in- come of foreign corporations so derived is not subject to tax . At Law . Action by the National Paper & Type Company ...
Page 3598
... corporation , the business of which is confined to the exportation of goods from the United States to foreign countries and the sale of goods to export commission merchants in this country , with the intent and purpose that the same ...
... corporation , the business of which is confined to the exportation of goods from the United States to foreign countries and the sale of goods to export commission merchants in this country , with the intent and purpose that the same ...
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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