American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2557
... 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 a tax on the income from ...
... 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 a tax on the income from ...
Page 2559
... incomes in excess of $ 3,500 , for whom the company was acting in a fiduciary capacity . The bill charged that the provisions in re- spect of said alleged income tax incorporated in the act of congress were unconstitutional , null , and ...
... incomes in excess of $ 3,500 , for whom the company was acting in a fiduciary capacity . The bill charged that the provisions in re- spect of said alleged income tax incorporated in the act of congress were unconstitutional , null , and ...
Page 2560
... income received in the preceding calendar year by every citizen of the United States , whether residing at home or abroad , and every person residing therein , whether said gains , profits , or income be de- rived from any kind of ...
... income received in the preceding calendar year by every citizen of the United States , whether residing at home or abroad , and every person residing therein , whether said gains , profits , or income be de- rived from any kind of ...
Page 2573
... income of personalty might be held to be direct . Be this as it may , it is conceded in all these cases , from that of Hylton to that of Springer , that taxes on land are direct taxes , and in none of them is it determined that taxes on ...
... income of personalty might be held to be direct . Be this as it may , it is conceded in all these cases , from that of Hylton to that of Springer , that taxes on land are direct taxes , and in none of them is it determined that taxes on ...
Page 2598
... income from which ( in order to ar- rive at taxable income ) is to be deducted insurance , repairs , losses in business , and $ 4,000 exemption , make the tax on income so ascertained a direct tax on such real es- tate ? In answering ...
... income from which ( in order to ar- rive at taxable income ) is to be deducted insurance , repairs , losses in business , and $ 4,000 exemption , make the tax on income so ascertained a direct tax on such real es- tate ? In answering ...
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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