American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2484
... franchises , property , and business of said last - named corporation to the said Missouri Pa- cific Railway Company , " it being part of the arrangement that the " stock- holders of the said St. Louis , Iron Mountain & Southern Railway ...
... franchises , property , and business of said last - named corporation to the said Missouri Pa- cific Railway Company , " it being part of the arrangement that the " stock- holders of the said St. Louis , Iron Mountain & Southern Railway ...
Page 2485
... franchises of your orator practically destroyed ; that by reason of the magnitude of the investment as aforesaid , and the cost of operating such cars , your orator cannot receive a fair return , unless it can have the exclusive ...
... franchises of your orator practically destroyed ; that by reason of the magnitude of the investment as aforesaid , and the cost of operating such cars , your orator cannot receive a fair return , unless it can have the exclusive ...
Page 2618
... franchises , or they may be specific in form , as when levied upon corpo- rations in reference to the amount of capital stock , or to the business done or profits earn- ed by the individual or corporation . Cooley , Const . Lim . 495 ...
... franchises , or they may be specific in form , as when levied upon corpo- rations in reference to the amount of capital stock , or to the business done or profits earn- ed by the individual or corporation . Cooley , Const . Lim . 495 ...
Page 2647
... franchise to be a corporation ; ( 2 ) the accumulated earnings ; ( 3 ) profits and dividends ; ( 4 ) real estate be- longing to the corporation , and necessary for its business ; and he adds that " this enumer- ation shows the searching ...
... franchise to be a corporation ; ( 2 ) the accumulated earnings ; ( 3 ) profits and dividends ; ( 4 ) real estate be- longing to the corporation , and necessary for its business ; and he adds that " this enumer- ation shows the searching ...
Page 2666
... franchises or privileges may be imposed only by the au- thority that created them , it does not follow that no privilege or facility can be taxed which is not created by the government of a state or by congress . In order to tax it ...
... franchises or privileges may be imposed only by the au- thority that created them , it does not follow that no privilege or facility can be taxed which is not created by the government of a state or by congress . In order to tax it ...
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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