American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 4
... imposed by section 122 of the statute , although substantially a tax upon the stockholder , so far as its effects and results are concerned , yet the obligation to pay the tax , is by this section imposed upon the corporation , and this ...
... imposed by section 122 of the statute , although substantially a tax upon the stockholder , so far as its effects and results are concerned , yet the obligation to pay the tax , is by this section imposed upon the corporation , and this ...
Page 9
... imposed by sec- tion 121 on " the amount of profits which have accrued or been earned and received by the bank , " in case of failure to declare dividends or additions to its surplus or contingent funds , does not appear to be ...
... imposed by sec- tion 121 on " the amount of profits which have accrued or been earned and received by the bank , " in case of failure to declare dividends or additions to its surplus or contingent funds , does not appear to be ...
Page 20
... imposed by a state law are imposed upon the stockholders of a national bank , and not upon the corporation , the failure of the bank to re- turn or pay a tax upon such portion of its dividends declared within the year as was represented ...
... imposed by a state law are imposed upon the stockholders of a national bank , and not upon the corporation , the failure of the bank to re- turn or pay a tax upon such portion of its dividends declared within the year as was represented ...
Page 21
... imposed by the state laws are imposed upon stockholders and not upon the corporation , and the provisions of the state law which require the corporation to retain the amount assessed as a tax against each stockholder merely provide a ...
... imposed by the state laws are imposed upon stockholders and not upon the corporation , and the provisions of the state law which require the corporation to retain the amount assessed as a tax against each stockholder merely provide a ...
Page 56
... imposed by the terms of the sale , on the seller and buyer , have been performed . In such cases , delivery ... imposing a license tax should be liberally construed in favor of the government . We think the language em- bodied in the ...
... imposed by the terms of the sale , on the seller and buyer , have been performed . In such cases , delivery ... imposing a license tax should be liberally construed in favor of the government . We think the language em- bodied in the ...
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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