American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 4
... Railway and the Pennsylvania Railroad Company further than to say that such lease did not dissolve the corporation , and it may still be sued for liabilities incurred prior to such lease . But whether the property can be subjected to ...
... Railway and the Pennsylvania Railroad Company further than to say that such lease did not dissolve the corporation , and it may still be sued for liabilities incurred prior to such lease . But whether the property can be subjected to ...
Page 36
... Railway Co. , 106. U. S. 330 , 1 Sup . Ct . Rep . 223 ; in Railroad Co. v . U. S. , 108 U. S. 234 , 2 Sup . Ct . Rep . 482. These decisions clearly determine that this tax is to be levied on the corporations , and that it is an income ...
... Railway Co. , 106. U. S. 330 , 1 Sup . Ct . Rep . 223 ; in Railroad Co. v . U. S. , 108 U. S. 234 , 2 Sup . Ct . Rep . 482. These decisions clearly determine that this tax is to be levied on the corporations , and that it is an income ...
Page 132
... Railway Company and others . 1 H. K. Butterfield , U. S. Atty . , and Charles Quarles , for the United States . Winston , Payne & Strawn , for defendants . SANBORN , District Judge . This is a bill in equity for an injunc- tion to ...
... Railway Company and others . 1 H. K. Butterfield , U. S. Atty . , and Charles Quarles , for the United States . Winston , Payne & Strawn , for defendants . SANBORN , District Judge . This is a bill in equity for an injunc- tion to ...
Page 134
... Railway Company are Wisconsin corporations , and the other defendants foreign corporations , that the Attorney General has directed these pro- ceedings , that the shipments originate in Milwaukee and continue in other states and ...
... Railway Company are Wisconsin corporations , and the other defendants foreign corporations , that the Attorney General has directed these pro- ceedings , that the shipments originate in Milwaukee and continue in other states and ...
Page 138
... Railway Co. v . Whitton , 13 Wall . 270 , 283 , 20 L. Ed . 571. This result was reached by applying the rule that the legal entity existing by force of law can have no existence beyond the state or sovereignty which brings it into life ...
... Railway Co. v . Whitton , 13 Wall . 270 , 283 , 20 L. Ed . 571. This result was reached by applying the rule that the legal entity existing by force of law can have no existence beyond the state or sovereignty which brings it into life ...
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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