American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 5
... held that a portion of the items charged to profit and loss in 1869 was properly chargeable to expenses and losses incurred in operating the road during the period named , and should be deducted from the amount of apparent profits shown ...
... held that a portion of the items charged to profit and loss in 1869 was properly chargeable to expenses and losses incurred in operating the road during the period named , and should be deducted from the amount of apparent profits shown ...
Page 34
... held against the Memphis & Ohio railroad Company was discharged , was not in fact a payment of the interest , within the meaning of the internal revenue laws ; second , if it was a payment of said interest , within the meaning of said ...
... held against the Memphis & Ohio railroad Company was discharged , was not in fact a payment of the interest , within the meaning of the internal revenue laws ; second , if it was a payment of said interest , within the meaning of said ...
Page 71
... held , in substance , that , where the estate of a bank- rupt includes real property , subject to the liens of valid mortgages and judgments , the court may order it sold by the trustee in bank- ruptcy , free of incumbrances , the liens ...
... held , in substance , that , where the estate of a bank- rupt includes real property , subject to the liens of valid mortgages and judgments , the court may order it sold by the trustee in bank- ruptcy , free of incumbrances , the liens ...
Page 86
... held by the plaintiff , as well as from the sale of the product of their business ; and the tax was required to be paid monthly . The plaintiff insists ( 1 ) that no part of this tax was lawfully assessed , because the act of Congress ...
... held by the plaintiff , as well as from the sale of the product of their business ; and the tax was required to be paid monthly . The plaintiff insists ( 1 ) that no part of this tax was lawfully assessed , because the act of Congress ...
Page 101
... held " that cases arising under the revenue laws were not within the jurisdiction of the Court of Claims . " In the year 1877 , in U. S. y . Kaufman , 96 U. S. 567 , 24 L. Ed . 792 , it held that its declaration in the Nichols Case was ...
... held " that cases arising under the revenue laws were not within the jurisdiction of the Court of Claims . " In the year 1877 , in U. S. y . Kaufman , 96 U. S. 567 , 24 L. Ed . 792 , it held that its declaration in the Nichols Case was ...
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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