American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2557
... taxes on gains , profits , or income to be excises or duties , and not direct taxes , so far as to sustain a tax on the income of realty on the ground of being an excise or duty , where none of such decisions discussed the question whether ...
... taxes on gains , profits , or income to be excises or duties , and not direct taxes , so far as to sustain a tax on the income of realty on the ground of being an excise or duty , where none of such decisions discussed the question whether ...
Page 2558
... tax under protest or with notice of suit , and then bring an action against the officer who col- lected it . Per Mr. Justice White and Mr. Jus- tice Harlan . 12. The interpretation of the constitutional provisions requiring direct taxes ...
... tax under protest or with notice of suit , and then bring an action against the officer who col- lected it . Per Mr. Justice White and Mr. Jus- tice Harlan . 12. The interpretation of the constitutional provisions requiring direct taxes ...
Page 2559
... income tax incorporated in the act of congress were unconstitutional , null , and void , in that the tax was a direct tax in respect of the real estate held and owned by the company in its own right and in its fiduciary capacity as ...
... income tax incorporated in the act of congress were unconstitutional , null , and void , in that the tax was a direct tax in respect of the real estate held and owned by the company in its own right and in its fiduciary capacity as ...
Page 2564
... tax upon income received from state and municipal bonds .. The constitution provides that representa- tives and direct taxes shall be apportioned among the several states according to num- bers , and that no direct tax shall be laid ex ...
... tax upon income received from state and municipal bonds .. The constitution provides that representa- tives and direct taxes shall be apportioned among the several states according to num- bers , and that no direct tax shall be laid ex ...
Page 2566
... direct and indirect taxation of persons and property , whether by taxes on polls , or duties on im- ports , or ... tax , both directly and indirectly , to the na- tional government , and , subject to the one prohibition of any tax upon ...
... direct and indirect taxation of persons and property , whether by taxes on polls , or duties on im- ports , or ... tax , both directly and indirectly , to the na- tional government , and , subject to the one prohibition of any tax upon ...
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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