American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 9
... accrued or been earned and received by the bank , " in case of failure to declare dividends or additions to its surplus or contingent funds , does not appear to be necessarily the same as might be imposed under section 120 upon such ...
... accrued or been earned and received by the bank , " in case of failure to declare dividends or additions to its surplus or contingent funds , does not appear to be necessarily the same as might be imposed under section 120 upon such ...
Page 12
... accrued or earned and received " under section 121 , of which the president or cashier was required to make return under oath . The question is not pre- sented here as to the obligation of a bank where it intentionally de- clares a ...
... accrued or earned and received " under section 121 , of which the president or cashier was required to make return under oath . The question is not pre- sented here as to the obligation of a bank where it intentionally de- clares a ...
Page 13
... accrued and been earned and added to any surplus , contingent , or other fund . " 2. SAME - INTENT OF ACT OF 1870 . The statute of 1870 was intended to reduce the tax on profits from five to two and one - half per cent . , but was not ...
... accrued and been earned and added to any surplus , contingent , or other fund . " 2. SAME - INTENT OF ACT OF 1870 . The statute of 1870 was intended to reduce the tax on profits from five to two and one - half per cent . , but was not ...
Page 33
... accrued on said mortgage bonds from December 31 , 1863 , to July 1 , 1864 , amounted to $ 36,600 , and the tax thereon , at 3 per centum , was $ 1,098 ; and the interest which accrued on said bonds from July 1 , 1864 , to July 13 , 1866 ...
... accrued on said mortgage bonds from December 31 , 1863 , to July 1 , 1864 , amounted to $ 36,600 , and the tax thereon , at 3 per centum , was $ 1,098 ; and the interest which accrued on said bonds from July 1 , 1864 , to July 13 , 1866 ...
Page 34
... accrued on said bonds from August 1 , 1870 , to December 31 , 1871 , amounted to $ 103,700 , and the tax thereon , at 2 per centum , to $ 2,592 . All of this interest is alleged to have been paid by the defendant in the consol- idation ...
... accrued on said bonds from August 1 , 1870 , to December 31 , 1871 , amounted to $ 103,700 , and the tax thereon , at 2 per centum , to $ 2,592 . All of this interest is alleged to have been paid by the defendant in the consol- idation ...
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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