American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2435
... BONDS . The tax on interest paid by corporations under section 122 of the Internal - revenue law as amended by section 9 of the act of July 13 , 1866 , ( 14 St. 138 , ) is payable on interest coupons paid by the company to non ...
... BONDS . The tax on interest paid by corporations under section 122 of the Internal - revenue law as amended by section 9 of the act of July 13 , 1866 , ( 14 St. 138 , ) is payable on interest coupons paid by the company to non ...
Page 2436
... bonds or other evidences of their indebtedness , so held by any person or party whatever , except where said companies may have contracted otherwise . And a list or return shall be made and rendered to the assessor or assistant assessor ...
... bonds or other evidences of their indebtedness , so held by any person or party whatever , except where said companies may have contracted otherwise . And a list or return shall be made and rendered to the assessor or assistant assessor ...
Page 2437
... bonds and coupons were all held by non - resident aliens , and not by citizens of the United States , except bonds to the amount of £ 20,000 , and the coupons attached , which were held and owned by a citizen or citizens of the United ...
... bonds and coupons were all held by non - resident aliens , and not by citizens of the United States , except bonds to the amount of £ 20,000 , and the coupons attached , which were held and owned by a citizen or citizens of the United ...
Page 2438
... bonds and upon the dividends declared on the stock of railroad and other corporations as a tax on the incomes pro tanto of the holders of such bonds and stock . Stockdale v . Ins . Cos . 20 WoWall . 333 ; Railroad v . Rose , 95 U. S. 78 ...
... bonds and upon the dividends declared on the stock of railroad and other corporations as a tax on the incomes pro tanto of the holders of such bonds and stock . Stockdale v . Ins . Cos . 20 WoWall . 333 ; Railroad v . Rose , 95 U. S. 78 ...
Page 2440
... bonds of all corporations doing business in the state ; and authorized the companies to retain the amount out of the inter- est payable to the bondholders without regard to their residence or nationality . I concurred in the judgment ...
... bonds of all corporations doing business in the state ; and authorized the companies to retain the amount out of the inter- est payable to the bondholders without regard to their residence or nationality . I concurred in the judgment ...
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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