American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2429
... decision was rendered reducing the assessment to the sum of $ 460,720 . This decision was based upon the ground that the issue of the certificates was a scrip dividend within the meaning of the 122d section of the internal - revenue act ...
... decision was rendered reducing the assessment to the sum of $ 460,720 . This decision was based upon the ground that the issue of the certificates was a scrip dividend within the meaning of the 122d section of the internal - revenue act ...
Page 2440
... decision of this case . The tax which is sustained is , in my judgment , a tax upon the income of non - resident aliens and nothing else . The 122d section of the revenue act of 1864 , as amended by that of 1866 , subjects the interest ...
... decision of this case . The tax which is sustained is , in my judgment , a tax upon the income of non - resident aliens and nothing else . The 122d section of the revenue act of 1864 , as amended by that of 1866 , subjects the interest ...
Page 2445
... decision . When that decision was announced I was apprehensive that the conclusions would follow which I now see to be inevitable . It matters not what the interest may be called , whether classed among gains and profits , or covered up ...
... decision . When that decision was announced I was apprehensive that the conclusions would follow which I now see to be inevitable . It matters not what the interest may be called , whether classed among gains and profits , or covered up ...
Page 2461
... decision , or within six months from the time this act takes effect : provided , that if said decision shall be delayed more than six months from the date of such appeal , then said suit may be brought at any time within twelve months ...
... decision , or within six months from the time this act takes effect : provided , that if said decision shall be delayed more than six months from the date of such appeal , then said suit may be brought at any time within twelve months ...
Page 2471
... decision to change it . " And the claim was there- fore rejected . From this statement it clearly appears that the internal revenue bureau had , at the beginning , deliberately adopted the construction of the law , upon which it acted ...
... decision to change it . " And the claim was there- fore rejected . From this statement it clearly appears that the internal revenue bureau had , at the beginning , deliberately adopted the construction of the law , upon which it acted ...
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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