American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
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Page 2429
... internal revenue and the secretary of the treasury , upon which appeal a decision was rendered reducing the ... internal - revenue act of 1864 ; but that as it had been made to appear that the earnings stated in the resolution to have ...
... internal revenue and the secretary of the treasury , upon which appeal a decision was rendered reducing the ... internal - revenue act of 1864 ; but that as it had been made to appear that the earnings stated in the resolution to have ...
Page 2460
... INTERNAL REVENUE TAX - ENJOINING COLLECTION — ALLEGED ILLEGALITY OF TAX . A bill in equity will not lie to enjoin a collector of internal revenue from collect- ing a tax assessed by the commissioner of internal revenue against a manu ...
... INTERNAL REVENUE TAX - ENJOINING COLLECTION — ALLEGED ILLEGALITY OF TAX . A bill in equity will not lie to enjoin a collector of internal revenue from collect- ing a tax assessed by the commissioner of internal revenue against a manu ...
Page 2466
... internal revenue act , as it stood when the net earnings in question arose . The 122d section of that act , as ... internal revenue act . The same result , we think , would have followed had the interest in the subsidy bonds been payable ...
... internal revenue act , as it stood when the net earnings in question arose . The 122d section of that act , as ... internal revenue act . The same result , we think , would have followed had the interest in the subsidy bonds been payable ...
Page 2481
... INTERNAL REVenue Tax - RAILROAD BONDS - INTEREST COUPONS - ACT OF JULY 14 , 1870 . The law did not impose an internal revenue tax on interest coupons of the bonds of the Indianapolis & St. Louis Railroad Company , payable and paid on ...
... INTERNAL REVenue Tax - RAILROAD BONDS - INTEREST COUPONS - ACT OF JULY 14 , 1870 . The law did not impose an internal revenue tax on interest coupons of the bonds of the Indianapolis & St. Louis Railroad Company , payable and paid on ...
Page 2522
... Revenue . ( November 3 , 1890. ) INTERNAL REVENUE - COLLECTION OF INVALID ASSESSMENTS . collector acted in his official capacity , and in con- formity with law , in making the seizure . 2. The doctrine that a ministerial officer will be ...
... Revenue . ( November 3 , 1890. ) INTERNAL REVENUE - COLLECTION OF INVALID ASSESSMENTS . collector acted in his official capacity , and in con- formity with law , in making the seizure . 2. The doctrine that a ministerial officer will be ...
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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