American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 12
... pay and distribute among its stockholders a much larger sum than it really earned , and to pay a much larger tax thereon to the plaintiff than it was in fact liable to pay ; and that in making such payment it in fact did pay and ...
... pay and distribute among its stockholders a much larger sum than it really earned , and to pay a much larger tax thereon to the plaintiff than it was in fact liable to pay ; and that in making such payment it in fact did pay and ...
Page 33
... pay all the indebt- edness of the Memphis & Ohio Railroad Company , and did , as of that day , ( October 9 , 1872 , ) pay said $ 732,000 of bonds held by defend- ant , by assuming the payment of same under the terms of said article of ...
... pay all the indebt- edness of the Memphis & Ohio Railroad Company , and did , as of that day , ( October 9 , 1872 , ) pay said $ 732,000 of bonds held by defend- ant , by assuming the payment of same under the terms of said article of ...
Page 34
... 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 laws , no tax is due thereon , because , at the time of said payment , these laws had ...
... 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 laws , no tax is due thereon , because , at the time of said payment , these laws had ...
Page 60
... Payment , ' gives the date of payment of each of the amounts stated in the preceding column . " The Schedule A , being ' Summary of returns of Spreckles Sugar - Refining Company , covering its entire gross receipts from March 1st , 1900 ...
... Payment , ' gives the date of payment of each of the amounts stated in the preceding column . " The Schedule A , being ' Summary of returns of Spreckles Sugar - Refining Company , covering its entire gross receipts from March 1st , 1900 ...
Page 80
... payment , and , if the sum left over is not sufficient to pay them in full , then it should be distributed pro rata between them ; but if , after they are paid in full , there is a surplus , then the same , or so much thereof as may be ...
... payment , and , if the sum left over is not sufficient to pay them in full , then it should be distributed pro rata between them ; but if , after they are paid in full , there is a surplus , then the same , or so much thereof as may be ...
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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