American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 3
... ASSETS - DEDUCTION FROM PROFITS . - The de- preciation of assets during a certain period cannot be deducted from profits earned during the same period , in determining the taxable profits of a railroad corporation under the act of June ...
... ASSETS - DEDUCTION FROM PROFITS . - The de- preciation of assets during a certain period cannot be deducted from profits earned during the same period , in determining the taxable profits of a railroad corporation under the act of June ...
Page 29
... assets to the sum of $ 32,000 and upwards , the defendant distributed and paid the same to creditors of the bankrupts other than the United States before he had satisfied or paid the debt due to the United States ; and that the entire ...
... assets to the sum of $ 32,000 and upwards , the defendant distributed and paid the same to creditors of the bankrupts other than the United States before he had satisfied or paid the debt due to the United States ; and that the entire ...
Page 30
... assets that come to his hands , if he fails to provide for it before making distribution to other creditors . Such is the rigor of the statute that he cannot invoke the judgment of a court of competent jurisdiction directing him to ...
... assets that come to his hands , if he fails to provide for it before making distribution to other creditors . Such is the rigor of the statute that he cannot invoke the judgment of a court of competent jurisdiction directing him to ...
Page 32
... assets be delayed . But , however real may be the hardship , the remedy is with the legislative authority , and not with the courts . Congress has seen fit not to require the government to make itself a party to a bankruptcy proceeding ...
... assets be delayed . But , however real may be the hardship , the remedy is with the legislative authority , and not with the courts . Congress has seen fit not to require the government to make itself a party to a bankruptcy proceeding ...
Page 87
... assets of the Franklin Company were its own , and the stockholders , whether they numbered I or 1,000 , had no right to or control over them , except through the action of the board of directors . If the Franklin Company had a surplus ...
... assets of the Franklin Company were its own , and the stockholders , whether they numbered I or 1,000 , had no right to or control over them , except through the action of the board of directors . If the Franklin Company had a surplus ...
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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