American Federal Tax Reports, Volume 1Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 62
Page 62
... securities . This interest , I think , was properly included by the collector in determining the annual value of the business . It was corporate property , presumably used for corpo- rate purposes , and was as much engaged in the ...
... securities . This interest , I think , was properly included by the collector in determining the annual value of the business . It was corporate property , presumably used for corpo- rate purposes , and was as much engaged in the ...
Page 83
... securities , was also rightly included . The special verdict states that it was " interest upon its investments of moneys and property as explained by the testimony of Mr. Ball " ; and it appears from that testimony that the only ...
... securities , was also rightly included . The special verdict states that it was " interest upon its investments of moneys and property as explained by the testimony of Mr. Ball " ; and it appears from that testimony that the only ...
Page 84
... securities , should be included in the amount of gross receipts in its business of sugar refining , re- turned for assessment and taxation . Keeping in mind the well- settled rule that the citizen is exempt from taxation unless the same ...
... securities , should be included in the amount of gross receipts in its business of sugar refining , re- turned for assessment and taxation . Keeping in mind the well- settled rule that the citizen is exempt from taxation unless the same ...
Page 222
... securities " shall be computed on a sum not less than the full amount of the sums which have been or will be received in Great Britain , in the current year , without any deduction or abatement . " It was held that the tax was to be ...
... securities " shall be computed on a sum not less than the full amount of the sums which have been or will be received in Great Britain , in the current year , without any deduction or abatement . " It was held that the tax was to be ...
Page 261
... securities as savings banks in the state are authorized to take as investments . The fifty - third section of the act provides : mold m " All shares of stock issued by any such association of this state , or doing business therein ...
... securities as savings banks in the state are authorized to take as investments . The fifty - third section of the act provides : mold m " All shares of stock issued by any such association of this state , or doing business therein ...
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Common terms and phrases
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