American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 80
Page 3550
... purchaser repre- sented by the defendants . " In considering the demurrer we are called upon to construe the statute under which the lien is claimed . This statute is found in the act of July 13 , 1866 , ( 14 Stat . 107 , ) and is also ...
... purchaser repre- sented by the defendants . " In considering the demurrer we are called upon to construe the statute under which the lien is claimed . This statute is found in the act of July 13 , 1866 , ( 14 Stat . 107 , ) and is also ...
Page 3551
... purchasers , who became owners years before any step was taken by the government to assert its lien , this intention would have been plainly expressed . Such , however , is not the case . Let us examine the phraseology : " If any person ...
... purchasers , who became owners years before any step was taken by the government to assert its lien , this intention would have been plainly expressed . Such , however , is not the case . Let us examine the phraseology : " If any person ...
Page 3552
... purchasers prior to demand . This view also har- monizes with the general policy of the law relating to land titles , which is to protect the citizen against loss from secret liens , not disclosed by any public record nor ascertainable ...
... purchasers prior to demand . This view also har- monizes with the general policy of the law relating to land titles , which is to protect the citizen against loss from secret liens , not disclosed by any public record nor ascertainable ...
Page 3574
... purchaser , who had another man make the body which suited his purposes , or the purchaser put on the body himself . As a conse- quence no one ordinarily manufactured , produced , or imported an auto- mobile truck , although there were ...
... purchaser , who had another man make the body which suited his purposes , or the purchaser put on the body himself . As a conse- quence no one ordinarily manufactured , produced , or imported an auto- mobile truck , although there were ...
Page 3647
... purchaser ; ( b ) running weekly payment stock , on which a definite amount is paid each week . On January 31 , 1922 , there was outstanding in- stallment stock on which there had been paid $ 5,091,229.11 . On the same date there were ...
... purchaser ; ( b ) running weekly payment stock , on which a definite amount is paid each week . On January 31 , 1922 , there was outstanding in- stallment stock on which there had been paid $ 5,091,229.11 . On the same date there were ...
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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