American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 4
... effects and results are concerned , yet the obligation to pay the tax , is by this section imposed upon the ... effect of the lease by the defendant to the Pennsylvania Central & St. Louis Railway and the Pennsylvania Railroad ...
... effects and results are concerned , yet the obligation to pay the tax , is by this section imposed upon the ... effect of the lease by the defendant to the Pennsylvania Central & St. Louis Railway and the Pennsylvania Railroad ...
Page 18
... effect , agree that the court shall determine from the facts stated what sum , if any , is due . It is not a question as to the force and effect of a certified statement of account under the act of congress on the sub- ject . The ...
... effect , agree that the court shall determine from the facts stated what sum , if any , is due . It is not a question as to the force and effect of a certified statement of account under the act of congress on the sub- ject . The ...
Page 37
... effect on the interest which be- came payable during and prior to the year 1871 , but was not paid as alleged until 1872 , because , if we are correct in our views , no right of taxation has accrued to the United States under either the ...
... effect on the interest which be- came payable during and prior to the year 1871 , but was not paid as alleged until 1872 , because , if we are correct in our views , no right of taxation has accrued to the United States under either the ...
Page 44
... EFFECT . The tariff act of 1897 , which , among other things , amended Rev. St. § 3341 , did not take effect until it was signed by the president , at 4 minutes past 4 o'clock p . m . , Washington time , on July 24 ; and , where ...
... EFFECT . The tariff act of 1897 , which , among other things , amended Rev. St. § 3341 , did not take effect until it was signed by the president , at 4 minutes past 4 o'clock p . m . , Washington time , on July 24 ; and , where ...
Page 45
... effect by virtue of the signature of the president . We there found and stated the law to be that in the absence of proof there is a presumption that the act was signed on the first minute of the day when it took effect , but that it ...
... effect by virtue of the signature of the president . We there found and stated the law to be that in the absence of proof there is a presumption that the act was signed on the first minute of the day when it took effect , but that it ...
Other editions - View all
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