American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
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Page 2443
... construction to avoid that conclusion . In a memora- ble case , decided by Lord STOWELL , which involved the legality of the seizure and condemnation of a French vessel engaged in the slave trade , which was in terms within an act of ...
... construction to avoid that conclusion . In a memora- ble case , decided by Lord STOWELL , which involved the legality of the seizure and condemnation of a French vessel engaged in the slave trade , which was in terms within an act of ...
Page 2456
... construction or carried to the account of a fund , are not so taxed unless they represent the profits of the com- pany in its business as a whole . The law intended an annual statement of accounts , and when in such statements it ...
... construction or carried to the account of a fund , are not so taxed unless they represent the profits of the com- pany in its business as a whole . The law intended an annual statement of accounts , and when in such statements it ...
Page 2457
... construction , arising or accruing to it during said period , intended and believed by it to embrace all such profits , in- comes , and gains , and all such profits carried to the account of any fund , or used for construction , which ...
... construction , arising or accruing to it during said period , intended and believed by it to embrace all such profits , in- comes , and gains , and all such profits carried to the account of any fund , or used for construction , which ...
Page 2458
... construction , " but upon profits . Earnings used to pay interest or dividends are taxable , whether actual profits or not ; but earnings used for construction , or carried to the account of a fund , are not to be taxed , unless they ...
... construction , " but upon profits . Earnings used to pay interest or dividends are taxable , whether actual profits or not ; but earnings used for construction , or carried to the account of a fund , are not to be taxed , unless they ...
Page 2464
... construction . " Certain so - called subsidy bonds were issued by the United States to the Sioux City & Pacific Railroad Company , upon which a certain amount of interest accrued yearly , which the company would be liable to pay upon ...
... construction . " Certain so - called subsidy bonds were issued by the United States to the Sioux City & Pacific Railroad Company , upon which a certain amount of interest accrued yearly , which the company would be liable to pay upon ...
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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