American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 3
... RAILROAD CORPORATION - LEASE . - The lease of a railroad does not dis- solve such corporation , and it may still be sued for liabilities incurred prior to such lease . SAME DEPRECIATION OF ASSETS - DEDUCTION FROM PROFITS . - The de ...
... RAILROAD CORPORATION - LEASE . - The lease of a railroad does not dis- solve such corporation , and it may still be sued for liabilities incurred prior to such lease . SAME DEPRECIATION OF ASSETS - DEDUCTION FROM PROFITS . - The de ...
Page 13
... RAILROADS - TAXATION OF UNDIVIDED PROFITS - ACT OF 1866 -- ACT OF JULY 14 , 1870 . The undivided profits of a railroad corporation in 1871 , carried to an account . on the books of the company , known as " unexpended earnings , " and ...
... RAILROADS - TAXATION OF UNDIVIDED PROFITS - ACT OF 1866 -- ACT OF JULY 14 , 1870 . The undivided profits of a railroad corporation in 1871 , carried to an account . on the books of the company , known as " unexpended earnings , " and ...
Page 14
... railroad and some other corporations . The substance of the provision in the act of 1866 is this : " Any railroad company * * * k that may have declared any dividend * * * as part of the earnings , profits , income , or gains of such ...
... railroad and some other corporations . The substance of the provision in the act of 1866 is this : " Any railroad company * * * k that may have declared any dividend * * * as part of the earnings , profits , income , or gains of such ...
Page 16
... railroad company for a piece of new line of road , for the pur- pose of shortening its track and reducing the grade of its road , prop- erly belongs with expenditures for improvements , and , having been paid from earnings , reduces the ...
... railroad company for a piece of new line of road , for the pur- pose of shortening its track and reducing the grade of its road , prop- erly belongs with expenditures for improvements , and , having been paid from earnings , reduces the ...
Page 18
... railroad com- pany to the United States for taxes on net earnings from August 1 to December 31 , 1870 ; ( 2 ) that the district court erred in not de- ducting from the amount it found due the sum of $ 209.50 , over- payment by the railroad ...
... railroad com- pany to the United States for taxes on net earnings from August 1 to December 31 , 1870 ; ( 2 ) that the district court erred in not de- ducting from the amount it found due the sum of $ 209.50 , over- payment by the railroad ...
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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