American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3574
... deduction in each instance for the tax previously paid . The present action is to recover the tax paid by plaintiff on the basis that it was unlawfully assessed , and this question of the legal pro- priety of its payment is the only ...
... deduction in each instance for the tax previously paid . The present action is to recover the tax paid by plaintiff on the basis that it was unlawfully assessed , and this question of the legal pro- priety of its payment is the only ...
Page 3584
... deduction of the income therefrom during the life expectancy of the widow . On Cross - Writs of Error to the District Court of the United States for the District of Maryland , at Baltimore ; John C. Rose , Judge . Action at law by ...
... deduction of the income therefrom during the life expectancy of the widow . On Cross - Writs of Error to the District Court of the United States for the District of Maryland , at Baltimore ; John C. Rose , Judge . Action at law by ...
Page 3614
... deduction of the tax receives $ 99.04 less than one who is given a legacy of $ 10,000 . But neither case can be said to be contrary to the rule of equality of the Fourteenth Amendment . That rule does not require , as we have seen ...
... deduction of the tax receives $ 99.04 less than one who is given a legacy of $ 10,000 . But neither case can be said to be contrary to the rule of equality of the Fourteenth Amendment . That rule does not require , as we have seen ...
Page 3616
... deducted in the company's returns are those credited to them on the company's books as salaries accrued . The ... deduction of the amounts absolutely due these officers was correct , though they were never paid , and , of course ...
... deducted in the company's returns are those credited to them on the company's books as salaries accrued . The ... deduction of the amounts absolutely due these officers was correct , though they were never paid , and , of course ...
Page 3635
... deduction . " Article 73 of the Regulations of the Commissioner of Internal Rev- enue , approved October 3 , 1917 , provides that : " Agents and brokers requiring and using no capital or merely a nominal capital in their business are ...
... deduction . " Article 73 of the Regulations of the Commissioner of Internal Rev- enue , approved October 3 , 1917 , provides that : " Agents and brokers requiring and using no capital or merely a nominal capital in their business are ...
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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