American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 99
Page 3551
... limitation as to the time within which the government may proceed against per- sons who failed to comply with the income and other internal tax laws . I have no doubt such persons are numerous . Many of them may be insolvent now , but ...
... limitation as to the time within which the government may proceed against per- sons who failed to comply with the income and other internal tax laws . I have no doubt such persons are numerous . Many of them may be insolvent now , but ...
Page 3558
... of 20 years , and that by virtue of its limitation contained in its charter of incorpo- ration its corporate existence expired April 12 , 1903 , and that no action has been taken since to extend , renew , or 3558 MARKLE V. KIRKENDALL 499.
... of 20 years , and that by virtue of its limitation contained in its charter of incorpo- ration its corporate existence expired April 12 , 1903 , and that no action has been taken since to extend , renew , or 3558 MARKLE V. KIRKENDALL 499.
Page 3589
... limitation , restricting the operation of the tax to the cases of original organization or reorganization of corporations , ' but are simply declara- tory of the application of the law to cases of original organization and ...
... limitation , restricting the operation of the tax to the cases of original organization or reorganization of corporations , ' but are simply declara- tory of the application of the law to cases of original organization and ...
Page 3630
... limitation was carried in the amendment of October 3 , 1917 ( 40 Stat . 300 ) , and substantially the same in section 201 of the act of 1918 ( Comp . St. Ann . Supp . 1919 , § 63361⁄4b ) , the date being there changed to February 28 ...
... limitation was carried in the amendment of October 3 , 1917 ( 40 Stat . 300 ) , and substantially the same in section 201 of the act of 1918 ( Comp . St. Ann . Supp . 1919 , § 63361⁄4b ) , the date being there changed to February 28 ...
Page 3660
... limitation , but is sub- ject to the equitable doctrine of laches . Appeal from the Supreme Court of the District of Columbia . Petition for mandamus by the United States , on the relation of the Greylock Mills , against David H. Blair ...
... limitation , but is sub- ject to the equitable doctrine of laches . Appeal from the Supreme Court of the District of Columbia . Petition for mandamus by the United States , on the relation of the Greylock Mills , against David H. Blair ...
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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