American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 20
... congress of July 13 , 1866 , ( 14 St. at Large , 138. ) . 2. SAME - DIVIDENDS - MISTAKE - DEFALCATION OF CASHIER . When a bank has declared a dividend as of earnings for the current year , and paid it as such to stockholders , whether ...
... congress of July 13 , 1866 , ( 14 St. at Large , 138. ) . 2. SAME - DIVIDENDS - MISTAKE - DEFALCATION OF CASHIER . When a bank has declared a dividend as of earnings for the current year , and paid it as such to stockholders , whether ...
Page 41
... congress that they should not divulge any- thing that is said between them and a citizen with reference to an application for a special tax stamp as a retail dealer , I say if there was an act of congress that they should not divulge ...
... congress that they should not divulge any- thing that is said between them and a citizen with reference to an application for a special tax stamp as a retail dealer , I say if there was an act of congress that they should not divulge ...
Page 90
... Congress , for the recovery thereof is founded on a law of Congress . The very gravamen of the petition is that the collector , out- side of any law , had demanded and received the tax . If so , the act was as if Congress had never ...
... Congress , for the recovery thereof is founded on a law of Congress . The very gravamen of the petition is that the collector , out- side of any law , had demanded and received the tax . If so , the act was as if Congress had never ...
Page 94
... Congress , or upon any contract , expressed or implied , with the government , or for dam- ages , liquidated or unliquidated , in cases not sounding in tort , etc. As there is no special limitation of law as to most of these actions ...
... Congress , or upon any contract , expressed or implied , with the government , or for dam- ages , liquidated or unliquidated , in cases not sounding in tort , etc. As there is no special limitation of law as to most of these actions ...
Page 95
... Congress , in extending the matter of jurisdiction to the Court of Claims and United States courts by the act of 1887 , to abrogate and wipe out the vital provisions of said sections 3226 and 3227 , which are carried forward into the ...
... Congress , in extending the matter of jurisdiction to the Court of Claims and United States courts by the act of 1887 , to abrogate and wipe out the vital provisions of said sections 3226 and 3227 , which are carried forward into the ...
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36 Stat accrued Act Aug action amended amount applied assessed assets association attorney authority bank bonds capital stock Cent centum Circuit Court Circuit Judge claim collected Collector of Internal Commissioner of Internal Connecticut contract Corporation Tax December 31 deduction defendant Digests & Indexes District Court dividends fact franchise funds gross income Gulf Oil Corporation held income tax insurance company interest Internal Revenue joint-stock company judgment June 13 Key-Numbered Digests lease lessee lessor company liability loan McCoach ment mortgage net income operation organized paid pany payment plaintiff in error poration premiums profits Public Service Railway purchase purpose question Railroad Company Railway Company real estate receipts received recover revenue stamp shares statute stockholders suit surplus tax imposed Tax Law taxable taxation thereof tion topic & KEY-NUMBER trust U. S. Atty U. S. Comp United