American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2432
... imposed upon them , would be concur- rent as to each fiscal year ; the scheme of the statute being to levy the tax upon the income for the year ending on the thirty - first of De- cember next preceding the assessment ; and , while it ...
... imposed upon them , would be concur- rent as to each fiscal year ; the scheme of the statute being to levy the tax upon the income for the year ending on the thirty - first of De- cember next preceding the assessment ; and , while it ...
Page 2466
... imposed a 5 per cent . tax , not only on all payments of interest due on bonds and on all dividends declared by any rail . road or canal company , but also on " all profits of such company car- ried to the account of any fund , or used ...
... imposed a 5 per cent . tax , not only on all payments of interest due on bonds and on all dividends declared by any rail . road or canal company , but also on " all profits of such company car- ried to the account of any fund , or used ...
Page 2543
... imposed by section 18 of the act of congress approved August 2 , 1886 , entitled ' An act defining " butter , also imposing a tax upon and regulating the manufacture , sale , importation , and exportation of oleomargarine . ' 24 St. p ...
... imposed by section 18 of the act of congress approved August 2 , 1886 , entitled ' An act defining " butter , also imposing a tax upon and regulating the manufacture , sale , importation , and exportation of oleomargarine . ' 24 St. p ...
Page 2544
... imposed by any other section of this act for the neglecting , omitting , or refusing to do , or for the doing or causing to be done , the thing required or prohibit- ed , he shall pay a penalty of one thousand dollars ; and , if the ...
... imposed by any other section of this act for the neglecting , omitting , or refusing to do , or for the doing or causing to be done , the thing required or prohibit- ed , he shall pay a penalty of one thousand dollars ; and , if the ...
Page 2555
... imposed upon him for the privilege of doing such business was unconstitutional . Mr. Justice Lamar , reviewing the prior cases , and replying to the objection that this only indirectly affect- ed the commerce of the road , said ( page ...
... imposed upon him for the privilege of doing such business was unconstitutional . Mr. Justice Lamar , reviewing the prior cases , and replying to the objection that this only indirectly affect- ed the commerce of the road , said ( page ...
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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