American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3553
... follows : " Because it appears that no assessment return or list was ever made of said taxes , and so there can be no lien therefor . " The question whether an assessment by the assessor or other officer , authorized by law to make it ...
... follows : " Because it appears that no assessment return or list was ever made of said taxes , and so there can be no lien therefor . " The question whether an assessment by the assessor or other officer , authorized by law to make it ...
Page 3571
... follow- ing language , part of which was quoted with approval by the Supreme Court in affirming that decision : " It ... follows : " Granting the contention of the defendant has plausibility , it is to be re- membered that we are dealing ...
... follow- ing language , part of which was quoted with approval by the Supreme Court in affirming that decision : " It ... follows : " Granting the contention of the defendant has plausibility , it is to be re- membered that we are dealing ...
Page 3575
... follow this departmental construction of the act , so as to sanction piecemeal levies of the tax or the levy of several ... follows that plaintiff did not produce the truck but purchased it from the Pierce- Arrow Motor Car Company , and ...
... follow this departmental construction of the act , so as to sanction piecemeal levies of the tax or the levy of several ... follows that plaintiff did not produce the truck but purchased it from the Pierce- Arrow Motor Car Company , and ...
Page 3592
... follow a given answer to the question raised . The question before us may be set forth in such a way as to impress any ... follows that this tax , if lawful , may be levied upon the estate of the daughter , but not upon the estate of the ...
... follow a given answer to the question raised . The question before us may be set forth in such a way as to impress any ... follows that this tax , if lawful , may be levied upon the estate of the daughter , but not upon the estate of the ...
Page 3605
... follow that they are in direct conflict , for sec- tion 26 is made to apply when a car is seized upon the ground ... follows , therefore , that these essential propositions are established : That distilled spirits , as defined by law ...
... follow that they are in direct conflict , for sec- tion 26 is made to apply when a car is seized upon the ground ... follows , therefore , that these essential propositions are established : That distilled spirits , as defined by law ...
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Common terms and phrases
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