American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2440
... agent of the government for the collection of the tax . It pays nothing itself ; the tax is exacted from the creditor - the party who holds the coupons for interest . No collocation of words . can change this fact . And so it was ...
... agent of the government for the collection of the tax . It pays nothing itself ; the tax is exacted from the creditor - the party who holds the coupons for interest . No collocation of words . can change this fact . And so it was ...
Page 2445
... agent enter the country to receive it . That pre- sents a case different from the one before us in this - that here the interest is payable abroad , and the money never becomes the prop- erty of the debtor until actually paid to him ...
... agent enter the country to receive it . That pre- sents a case different from the one before us in this - that here the interest is payable abroad , and the money never becomes the prop- erty of the debtor until actually paid to him ...
Page 2491
... agent , may be present ) of such entries in said book , invoice , or paper as relate to or tend to prove the allega- tion aforesaid , and may offer the same in evidence on behalf of the United States . But the owner of said books and ...
... agent , may be present ) of such entries in said book , invoice , or paper as relate to or tend to prove the allega- tion aforesaid , and may offer the same in evidence on behalf of the United States . But the owner of said books and ...
Page 2501
... agent , may be present - of such entries in said book , invoice , or paper as relate to or tend to prove the allegation aforesaid , and may offer the same in evidence on behalf of the United States . But the owner of said books and ...
... agent , may be present - of such entries in said book , invoice , or paper as relate to or tend to prove the allegation aforesaid , and may offer the same in evidence on behalf of the United States . But the owner of said books and ...
Page 2527
... agent to collect them for the state . Their retention by the bank out of dividends declared due to stockholders was ¿ convenient mode adopted by the state to collect its taxes . The circuit judge well said that , in legal effect , the ...
... agent to collect them for the state . Their retention by the bank out of dividends declared due to stockholders was ¿ convenient mode adopted by the state to collect its taxes . The circuit judge well said that , in legal effect , the ...
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Common terms and phrases
16th Amendment act of congress affirmed agent alleged Amendment amount applied apportioned apportionment assessed authority bank bill bonds capital stock cent chap Chicago Chief Justice circuit court claim clause collected collector commerce constitution corporation court of appeals criminal decision declared deduction defendant direct tax district court dividends dollars duty erty excise tax exempt fact Federal franchise held Hylton income tax inheritance tax interest internal revenue joint stock company judgment jurisdiction legacy levied license meaning ment mining Note.-For oleomargarine operation opinion Pacific paid pany payment personal property plaintiff in error poration profits provisions purpose quasi corporate question railroad company Railway Company real estate regulations Rock Island rule shares stamps Stat statute stockholders suit supreme court tax imposed taxable taxation Texas thereof tion U. S. Comp uniformity United words writ writ of error