American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 99
Page 6
... defendant , in making its returns , deducted the amounts paid by it for state taxes upon the value of the shares of capital stock , and required by the state law to be paid " out of its funds , " and suit being now brought for a duty of ...
... defendant , in making its returns , deducted the amounts paid by it for state taxes upon the value of the shares of capital stock , and required by the state law to be paid " out of its funds , " and suit being now brought for a duty of ...
Page 7
... defendant was re- quired to retain from the dividends paid to its stockholders the amount of the municipal tax levied by the state against the stockholders upon the value of their shares of the capital stock , and that the defendant was ...
... defendant was re- quired to retain from the dividends paid to its stockholders the amount of the municipal tax levied by the state against the stockholders upon the value of their shares of the capital stock , and that the defendant was ...
Page 11
... defendant due to stockholders , of which the defendant made no return , and upon which it is alleged it paid no duty . See same case , 10 FED . REP . 612. The answer , by its first defense , denies that it made any such dividends as ...
... defendant due to stockholders , of which the defendant made no return , and upon which it is alleged it paid no duty . See same case , 10 FED . REP . 612. The answer , by its first defense , denies that it made any such dividends as ...
Page 15
... defendant's liability . But there is no evidence that it was known to the officers of the revenue that there were undivided profits in 1871 , or that the fact was known to them until about the time this suit was brought , in August ...
... defendant's liability . But there is no evidence that it was known to the officers of the revenue that there were undivided profits in 1871 , or that the fact was known to them until about the time this suit was brought , in August ...
Page 16
... defendant has been prejudiced by such delay as has occurred after allowing reason- able time to bring suit . In a case where commencement of suit by the United States is delayed many years , and the delay has preju- diced a defendant by ...
... defendant has been prejudiced by such delay as has occurred after allowing reason- able time to bring suit . In a case where commencement of suit by the United States is delayed many years , and the delay has preju- diced a defendant by ...
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Common terms and phrases
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