American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 99
Page 7
... paid . Similar averments are made in reference to the years 1867 , 1868 , and 1870 . Besides certain denials , the answer sets forth two separate de . fences : First . That by the law of the state of New York the defendant was re ...
... paid . Similar averments are made in reference to the years 1867 , 1868 , and 1870 . Besides certain denials , the answer sets forth two separate de . fences : First . That by the law of the state of New York the defendant was re ...
Page 11
... paid to the United States officers the tax on the dividend declared , but not on the state tax paid on account of its stock- holders , and it afterwards appeared that embezzlements concealed during this period exceeded the amount of the ...
... paid to the United States officers the tax on the dividend declared , but not on the state tax paid on account of its stock- holders , and it afterwards appeared that embezzlements concealed during this period exceeded the amount of the ...
Page 21
... paid to its stockholders . It then states the amount thus retained and paid , and alleges that the defendant did not include the same in its statement of dividends because the same was a legitimate expense of its business , and no part ...
... paid to its stockholders . It then states the amount thus retained and paid , and alleges that the defendant did not include the same in its statement of dividends because the same was a legitimate expense of its business , and no part ...
Page 36
... paid on their debts , or to treat the sum so paid as part of the net earnings , and paid out of them as dividends were . It adopted the latter pol- icy . " " It results , from this course of observation that the tax was not laid on the ...
... paid on their debts , or to treat the sum so paid as part of the net earnings , and paid out of them as dividends were . It adopted the latter pol- icy . " " It results , from this course of observation that the tax was not laid on the ...
Page 60
... Paid , ' gives the amount paid at each monthly time of payment by the corporation plaintiff upon the total amount of its gross receipts as returned for the month in the preceding column . The column headed , ' Dates of Payment , ' gives ...
... Paid , ' gives the amount paid at each monthly time of payment by the corporation plaintiff upon the total amount of its gross receipts as returned for the month in the preceding column . The column headed , ' Dates of Payment , ' gives ...
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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