American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3557
... liability is clear . Unless it appears clear beyond doubt that property seized or about to be seized by the collector of internal revenue to satisfy an income and ex- cess profits tax is not liable for such assessment , the court will ...
... liability is clear . Unless it appears clear beyond doubt that property seized or about to be seized by the collector of internal revenue to satisfy an income and ex- cess profits tax is not liable for such assessment , the court will ...
Page 3566
... liability . The collector set up that , the suit being one to restrain the collector of internal rev- enue from ... liability , nor shall this act relieve any person from any liability , civil or criminal , heretofore or hereafter ...
... liability . The collector set up that , the suit being one to restrain the collector of internal rev- enue from ... liability , nor shall this act relieve any person from any liability , civil or criminal , heretofore or hereafter ...
Page 3593
... liability to the tax al- together by its nonexercise . [ 3 ] The whole question is clearly one of the interpretation of the will of Congress . The Pennsylvania doctrine above outlined does not prevail in many jurisdictions . The ...
... liability to the tax al- together by its nonexercise . [ 3 ] The whole question is clearly one of the interpretation of the will of Congress . The Pennsylvania doctrine above outlined does not prevail in many jurisdictions . The ...
Page 3608
... liability of the decedent for the calendar year 1921 was $ 269.44 ; that the de- fendant demanded and the plaintiffs paid on account of said tax liabili- ty the sum of $ 1,560.04 ; that $ 1,290.60 of said tax was paid under protest and ...
... liability of the decedent for the calendar year 1921 was $ 269.44 ; that the de- fendant demanded and the plaintiffs paid on account of said tax liabili- ty the sum of $ 1,560.04 ; that $ 1,290.60 of said tax was paid under protest and ...
Page 3651
... Liability of drawer of check for taxes not dis- charged until taxes paid in money . Under Act Feb. 24 , 1919 , § 1314 ( Comp . St. Ann . Supp . 1919 , § 637120 ) , providing that the liability of the drawer of an uncertified check given ...
... Liability of drawer of check for taxes not dis- charged until taxes paid in money . Under Act Feb. 24 , 1919 , § 1314 ( Comp . St. Ann . Supp . 1919 , § 637120 ) , providing that the liability of the drawer of an uncertified check given ...
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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