American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2444
... answer to these views , that the governments of Eu- rope or at least some of them , where a tax is laid on incomes - de- duct from the interest on their public debts the tax due on the amount as income , whether payable to a non ...
... answer to these views , that the governments of Eu- rope or at least some of them , where a tax is laid on incomes - de- duct from the interest on their public debts the tax due on the amount as income , whether payable to a non ...
Page 2471
... answer that question in the negative . The parties were not on equal terms . The appellant had no choice . The only alternative was to submit to an illegal exaction or discontinue its business . It was in the power of the officers of ...
... answer that question in the negative . The parties were not on equal terms . The appellant had no choice . The only alternative was to submit to an illegal exaction or discontinue its business . It was in the power of the officers of ...
Page 2478
... answer to all these objections is that the power exercised in this instance is not the taxing power . The burden imposed on the ship - owner by this statute is the mere incident of the regulation of commerce - of that branch of foreign ...
... answer to all these objections is that the power exercised in this instance is not the taxing power . The burden imposed on the ship - owner by this statute is the mere incident of the regulation of commerce - of that branch of foreign ...
Page 2494
... answer for bruising the grass and even treading upon the soil . If he admits the fact , he is bound to show , by way of justification , that some positive law has justified or excused 1See 3 May , Const . Hist . England , c . 11 ; Broom ...
... answer for bruising the grass and even treading upon the soil . If he admits the fact , he is bound to show , by way of justification , that some positive law has justified or excused 1See 3 May , Const . Hist . England , c . 11 ; Broom ...
Page 2495
... answer , there is none ; and there- fore it is too much for us , without such authority , to pronounce a practice legal which would be subversive of all the comforts of society . “ But though it cannot be maintained by any direct law ...
... answer , there is none ; and there- fore it is too much for us , without such authority , to pronounce a practice legal which would be subversive of all the comforts of society . “ But though it cannot be maintained by any direct law ...
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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