American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3595
... excess of the credits provided in section 236 ; and ( 2 ) For each calendar year thereafter , 10 per centum of such excess amount . * * Sec . 233. ( a ) That in the case of a corporation subject to the tax im- posed by section 230 the ...
... excess of the credits provided in section 236 ; and ( 2 ) For each calendar year thereafter , 10 per centum of such excess amount . * * Sec . 233. ( a ) That in the case of a corporation subject to the tax im- posed by section 230 the ...
Page 3614
... excess over $ 10,000 , but an increased percentage on the $ 10,000 , as well as on the excess , and it is said , as we have seen , that in consequence one who is given a legacy of $ 10,001 by the deduction of the tax receives $ 99.04 ...
... excess over $ 10,000 , but an increased percentage on the $ 10,000 , as well as on the excess , and it is said , as we have seen , that in consequence one who is given a legacy of $ 10,001 by the deduction of the tax receives $ 99.04 ...
Page 3618
... excess of price received over original cost , where price was equal to market value on last day of 1908 . Where a corporation purchased real estate , prior to 1909 , and sold it at a profit during the years 1910 and 1911 , for a price ...
... excess of price received over original cost , where price was equal to market value on last day of 1908 . Where a corporation purchased real estate , prior to 1909 , and sold it at a profit during the years 1910 and 1911 , for a price ...
Page 3619
... excess of price received over price paid not recoverable , in absence of proof of market value on last day of 1908 . Special excise tax imposed , under Act Cong . Aug. 5 , 1909 ( Comp . St. Ann . Supp . 1919 , ยงยง 6300-6309 ) , on excess ...
... excess of price received over price paid not recoverable , in absence of proof of market value on last day of 1908 . Special excise tax imposed , under Act Cong . Aug. 5 , 1909 ( Comp . St. Ann . Supp . 1919 , ยงยง 6300-6309 ) , on excess ...
Page 3621
... excess over said amount of $ 75,000 , being $ 20,000 , was assessed to plaintiff as income for the year 1909. The said sum of $ 37,660.67 represents additional proceeds of the sale of said stock received in 1910. No fur- ther evidence ...
... excess over said amount of $ 75,000 , being $ 20,000 , was assessed to plaintiff as income for the year 1909. The said sum of $ 37,660.67 represents additional proceeds of the sale of said stock received in 1910. No fur- ther evidence ...
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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