American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2435
... INTEREST ON FOREIGN - HELD BONDS . The tax on interest paid by corporations under section 122 of the Internal - revenue law as amended by section 9 of the act of July 13 , 1866 , ( 14 St. 138 , ) is payable on interest coupons paid by ...
... INTEREST ON FOREIGN - HELD BONDS . The tax on interest paid by corporations under section 122 of the Internal - revenue law as amended by section 9 of the act of July 13 , 1866 , ( 14 St. 138 , ) is payable on interest coupons paid by ...
Page 2436
... interest or coupons and dividends due and payable as aforesaid , the tax of 5 per centum ; and the payment of the amount of said tax , so deducted from the interest or coupons or dividends , and certified by the presi- dent or treasurer ...
... interest or coupons and dividends due and payable as aforesaid , the tax of 5 per centum ; and the payment of the amount of said tax , so deducted from the interest or coupons or dividends , and certified by the presi- dent or treasurer ...
Page 2437
... interest on all bonds was provided for , and sent forward by the defendant , in one sum or block , to J. S. Morgan & Co. , before the dates at which it fell due , and as it fell due was paid by J. S. Morgan & Co. , at their banking ...
... interest on all bonds was provided for , and sent forward by the defendant , in one sum or block , to J. S. Morgan & Co. , before the dates at which it fell due , and as it fell due was paid by J. S. Morgan & Co. , at their banking ...
Page 2438
... interest paid to American citizens , as adjudged by the court below ; and— Second . Whether the court below erred in holding that the defendant was liable for one penalty only out of the seven which the plaintiff claimed in its ...
... interest paid to American citizens , as adjudged by the court below ; and— Second . Whether the court below erred in holding that the defendant was liable for one penalty only out of the seven which the plaintiff claimed in its ...
Page 2440
... interest paya- ble upon the bonds of all corporations doing business in the state ; and authorized the companies to retain the amount out of the inter- est payable to the bondholders without regard to their residence or nationality . I ...
... interest paya- ble upon the bonds of all corporations doing business in the state ; and authorized the companies to retain the amount out of the inter- est payable to the bondholders without regard to their residence or nationality . I ...
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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