American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 99
Page 15
... meaning and scope of the provision if the words " or used for con- struction " were omitted altogether from the act of 1866 , for the con- gress of the United States will be presumed to have employed the language with reference to the ...
... meaning and scope of the provision if the words " or used for con- struction " were omitted altogether from the act of 1866 , for the con- gress of the United States will be presumed to have employed the language with reference to the ...
Page 25
... meaning of the arbitrators ; it is necessary that their meaning appear on the face of the award . " 1 Bac . Abr . 139 , " Arbitrament and Award , E , 1. " Aldrich v . Jessiman , 8 N. H. 519 , 520 ; Jackson v . De Long , 9 Johns . 44 ...
... meaning of the arbitrators ; it is necessary that their meaning appear on the face of the award . " 1 Bac . Abr . 139 , " Arbitrament and Award , E , 1. " Aldrich v . Jessiman , 8 N. H. 519 , 520 ; Jackson v . De Long , 9 Johns . 44 ...
Page 34
... meaning of the internal revenue laws ; second , if it was a payment of said interest , within the meaning of said laws , no tax is due thereon , because , at the time of said payment , these laws had ceased to exist , and there was no ...
... meaning of the internal revenue laws ; second , if it was a payment of said interest , within the meaning of said laws , no tax is due thereon , because , at the time of said payment , these laws had ceased to exist , and there was no ...
Page 77
... meaning when a literal_construction would result in an absurdity or inconsistency , and the words are susceptible of another construction which carries out the manifest intention . " The same author , at section 218 , says : " It is ...
... meaning when a literal_construction would result in an absurdity or inconsistency , and the words are susceptible of another construction which carries out the manifest intention . " The same author , at section 218 , says : " It is ...
Page 78
... meaning , must resort to the general spirit and intent of the enactment , keep- ing in view its known object and the mischief intended to be reme- Buckner v . Bank , 5 Ark . 536 , 41 Am . Dec. 105 ; Davis v . Tarwater , 13 Ark . 52 ...
... meaning , must resort to the general spirit and intent of the enactment , keep- ing in view its known object and the mischief intended to be reme- Buckner v . Bank , 5 Ark . 536 , 41 Am . Dec. 105 ; Davis v . Tarwater , 13 Ark . 52 ...
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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