American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 3
... JUNE 30 , 1864 - ACTION TO RECOVER TAXES WITHOUT AN ASSESSMENT . - An action of debt may be maintained to recover taxes without an assessment , where the statute describes the subject of the taxes and fixes the rates , so that the ...
... JUNE 30 , 1864 - ACTION TO RECOVER TAXES WITHOUT AN ASSESSMENT . - An action of debt may be maintained to recover taxes without an assessment , where the statute describes the subject of the taxes and fixes the rates , so that the ...
Page 6
... June 30 , 1864 , ( 13 St. at Large , 284 , ) embezzlements during the period covered by the returns may be deducted . By " profits " is meant net profits after deducting expenses and losses from whatever sources con- nected with the ...
... June 30 , 1864 , ( 13 St. at Large , 284 , ) embezzlements during the period covered by the returns may be deducted . By " profits " is meant net profits after deducting expenses and losses from whatever sources con- nected with the ...
Page 10
... June 30 , 1864 , ( 13 St. at Large , 283 , ) the plaintiff , in order to recover a duty upon certain sums alleged not to have been returned , must prove that these sums were either declared as dividends , or added to the surplus or ...
... June 30 , 1864 , ( 13 St. at Large , 283 , ) the plaintiff , in order to recover a duty upon certain sums alleged not to have been returned , must prove that these sums were either declared as dividends , or added to the surplus or ...
Page 20
... June 30 , 1864 , as amended July 13 , 1866 , ( 14 St. at Large , 138 , ) on dividends de- clared and paid by the defendant to its stockholders . That section provides : * * * " That there shall be levied and collected a tax of five per ...
... June 30 , 1864 , as amended July 13 , 1866 , ( 14 St. at Large , 138 , ) on dividends de- clared and paid by the defendant to its stockholders . That section provides : * * * " That there shall be levied and collected a tax of five per ...
Page 48
... June 13 , 1898 ( 30 Stat . 455 , 460 , c . 448 ) Schedule A , requiring a 10 - cent stamp to be affixed on a " certificate of any description required by law not otherwise specified in this act . " . In Error to the Circuit Court of the ...
... June 13 , 1898 ( 30 Stat . 455 , 460 , c . 448 ) Schedule A , requiring a 10 - cent stamp to be affixed on a " certificate of any description required by law not otherwise specified in this act . " . In Error to the Circuit Court of 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