American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 9
... present complaint contains no averments sufficient to present a case under section 120. The construction of the language of this section , in reference to the right to deduct the state tax , and the bearings of sections 116 and 117 ...
... present complaint contains no averments sufficient to present a case under section 120. The construction of the language of this section , in reference to the right to deduct the state tax , and the bearings of sections 116 and 117 ...
Page 61
... present suit is a test case , destined for the supreme court of the United States , and therefore I shall not undertake the superfluous and somewhat difficult task of discussing the numerous decisions which have more or less bearing on ...
... present suit is a test case , destined for the supreme court of the United States , and therefore I shall not undertake the superfluous and somewhat difficult task of discussing the numerous decisions which have more or less bearing on ...
Page 62
... present case the statute required every savings bank to pay a tax of 5 % on all undistributed earnings made or added during the year to their contingent funds . There was no occasion or room for any other assessment . This was a charge ...
... present case the statute required every savings bank to pay a tax of 5 % on all undistributed earnings made or added during the year to their contingent funds . There was no occasion or room for any other assessment . This was a charge ...
Page 72
... present of the proviso to that sectior , what was the purpose of the legislature in adding that section to sec- tion 5 ? By section 5 , which is the same in substance as section 4737 , Sand . & H. Dig . , as interpreted in Apperson v ...
... present of the proviso to that sectior , what was the purpose of the legislature in adding that section to sec- tion 5 ? By section 5 , which is the same in substance as section 4737 , Sand . & H. Dig . , as interpreted in Apperson v ...
Page 82
... of errors is whether the above section is unconstitutional . This question , however , the learned judge of the circuit court declined to discuss , because " the present suit is a 82 SPRECKELS SUGAR REFINING CO . V. M'CLAIN . 245.
... of errors is whether the above section is unconstitutional . This question , however , the learned judge of the circuit court declined to discuss , because " the present suit is a 82 SPRECKELS SUGAR REFINING CO . V. M'CLAIN . 245.
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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