American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2437
... held by non - resident aliens , and not by citizens of the United States , except bonds to the amount of £ 20,000 , and the coupons attached , which were held and owned by a citizen or citizens of the United States residing in Europe ...
... held by non - resident aliens , and not by citizens of the United States , except bonds to the amount of £ 20,000 , and the coupons attached , which were held and owned by a citizen or citizens of the United States residing in Europe ...
Page 2477
... held void by the unanimous judgment of all its mem- bers . And this was upon the distinct ground that it was a ... held void . In the case of Commissioners of Immigration v . North German Lloyd , 92 U. S. 259 , a similar statute of ...
... held void by the unanimous judgment of all its mem- bers . And this was upon the distinct ground that it was a ... held void . In the case of Commissioners of Immigration v . North German Lloyd , 92 U. S. 259 , a similar statute of ...
Page 2506
... held that hay pressed into bales , ready for market , was not a manu- factured article , though labor had been bestowed in cutting and drying the grass and baling the hay . In Lawrence v . Allen , 7 How . 785 , it was held that India ...
... held that hay pressed into bales , ready for market , was not a manu- factured article , though labor had been bestowed in cutting and drying the grass and baling the hay . In Lawrence v . Allen , 7 How . 785 , it was held that India ...
Page 2514
... held that a mere ministerial filed therein in his case , and on due consid- duty was to be performed by the officer . In eration thereof , made and rendered the fol- U. S. v . Schurz the question related to a pat - lowing official ...
... held that a mere ministerial filed therein in his case , and on due consid- duty was to be performed by the officer . In eration thereof , made and rendered the fol- U. S. v . Schurz the question related to a pat - lowing official ...
Page 2534
... held that the statute suffi- ciently guarded witnesses from self - accusa- tion , within the meaning of the constitu- tion , to make it lawful for the courts to compel them to testify as to all matters embraced by the provisions of the ...
... held that the statute suffi- ciently guarded witnesses from self - accusa- tion , within the meaning of the constitu- tion , to make it lawful for the courts to compel them to testify as to all matters embraced by the provisions of the ...
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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