American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 82
... associations , corporations , companies , or persons to the collector of the district in which any such association , corporation or company may be located , or in which such person has his place of business . " The parties agreed upon ...
... associations , corporations , companies , or persons to the collector of the district in which any such association , corporation or company may be located , or in which such person has his place of business . " The parties agreed upon ...
Page 137
... association of individuals , rather than a legal entity apart from those who own and control it . No doubt the general rule that a corporation is a legal entity , an institution , artificial , intangible , existing only by legal ...
... association of individuals , rather than a legal entity apart from those who own and control it . No doubt the general rule that a corporation is a legal entity , an institution , artificial , intangible , existing only by legal ...
Page 139
... association of individuals united for a lawful pur- pose and permitted to use a common name in their business , and to have a change of members in their business . " Field , J. , in Kansas Pacific v . Atchison Railroad , 112 U. S. 414 ...
... association of individuals united for a lawful pur- pose and permitted to use a common name in their business , and to have a change of members in their business . " Field , J. , in Kansas Pacific v . Atchison Railroad , 112 U. S. 414 ...
Page 202
... association organized for profit and having a capital stock represented by shares , and every insurance company now or hereafter organized under the laws of the United States or of any state * * shall be subject to pay annual- ly a ...
... association organized for profit and having a capital stock represented by shares , and every insurance company now or hereafter organized under the laws of the United States or of any state * * shall be subject to pay annual- ly a ...
Page 227
... association or trust com- pany , all interest actually paid by it.within the year on deposit . " ( 4 ) " Also all ... associations , or insurance companies , subject to the tax hereby imposed . " Since , then , the language of the act is ...
... association or trust com- pany , all interest actually paid by it.within the year on deposit . " ( 4 ) " Also all ... associations , or insurance companies , subject to the tax hereby imposed . " Since , then , the language of the act is ...
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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