American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
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Page 2428
... capital stock of the company ; and whereas , the several stockholders of the company are entitled to evidence of such expenditure , and to reimbursement of the same at some convenient fut- ure period ; now , therefore , " Resolved ...
... capital stock of the company ; and whereas , the several stockholders of the company are entitled to evidence of such expenditure , and to reimbursement of the same at some convenient fut- ure period ; now , therefore , " Resolved ...
Page 2644
... capital stock sub- scribed , which shall be in lieu of all other taxes . " A full and correct quotation of the clause ( which is in reality the same in both cases ) has already been given , but it may be repeated here . It is as follows ...
... capital stock sub- scribed , which shall be in lieu of all other taxes . " A full and correct quotation of the clause ( which is in reality the same in both cases ) has already been given , but it may be repeated here . It is as follows ...
Page 2646
... capital stock of the bank , although the consequence is that in these cases both the capital stock and the shares thereof in the hands of the shareholders es- cape any taxation other than the charter tax . Accepting , as we do , the ...
... capital stock of the bank , although the consequence is that in these cases both the capital stock and the shares thereof in the hands of the shareholders es- cape any taxation other than the charter tax . Accepting , as we do , the ...
Page 2647
... capital stock in the hands of the corporation ; third , the corporate property ; and , fourth , the shares of capital stock in the hands of the individual stock- holders . " The surplus belonging to this bank is " cor- porate property ...
... capital stock in the hands of the corporation ; third , the corporate property ; and , fourth , the shares of capital stock in the hands of the individual stock- holders . " The surplus belonging to this bank is " cor- porate property ...
Page 2648
... capital of the bank , forbidden by Rev. St. U. S. § 5219 . 2. Rev. St. U. S. § 5219 , providing that stat taxation of national bank stock shall not be at a greater rate than is assessed on " other mon- eyed capital " of citizens of the ...
... capital of the bank , forbidden by Rev. St. U. S. § 5219 . 2. Rev. St. U. S. § 5219 , providing that stat taxation of national bank stock shall not be at a greater rate than is assessed on " other mon- eyed capital " of citizens of the ...
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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