American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2427
... assessed a second time . The profits that this year have been taxed as undivided , and invested in any corpo- rate asset , if in the succeeding year it is embraced in a dividend declared and payable to stockholders , have already borne ...
... assessed a second time . The profits that this year have been taxed as undivided , and invested in any corpo- rate asset , if in the succeeding year it is embraced in a dividend declared and payable to stockholders , have already borne ...
Page 2433
... assessed a second time . The tax for the year is upon the whole amount of the net earnings , distributed and enumerated under the heads pointed out in the statute , and when the tax has been imposed and collected upon them , or any ...
... assessed a second time . The tax for the year is upon the whole amount of the net earnings , distributed and enumerated under the heads pointed out in the statute , and when the tax has been imposed and collected upon them , or any ...
Page 2460
... assessments , and the amount assessed against each by the commissioner of internal revenue , and certi- fied to the collector of said district , for the month of October , 1879 . Total tax Name . P. O. address . Article or occupation ...
... assessments , and the amount assessed against each by the commissioner of internal revenue , and certi- fied to the collector of said district , for the month of October , 1879 . Total tax Name . P. O. address . Article or occupation ...
Page 2461
... assessed under the internal revenue laws . A decree adjudging the tax to be void as against the appellant is sought for only as preliminary to relief by injunction , and would be futile for any purpose of this suit , unless followed by ...
... assessed under the internal revenue laws . A decree adjudging the tax to be void as against the appellant is sought for only as preliminary to relief by injunction , and would be futile for any purpose of this suit , unless followed by ...
Page 2462
... assessed or collected , " and the section , after thus providing for the circumstances under which such a suit might be brought , proceeded , when amended , to say that " no suit for the purpose of restraining the assessment or col ...
... assessed or collected , " and the section , after thus providing for the circumstances under which such a suit might be brought , proceeded , when amended , to say that " no suit for the purpose of restraining the assessment or col ...
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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