American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2437
... paid by J. S. Morgan & Co. , at their banking - house in London , to the holders of the bonds and coupons ; that the amount of interest paid in the years mentioned on the above- described bonds was £ 186,000 , of which £ 4,200 were paid ...
... paid by J. S. Morgan & Co. , at their banking - house in London , to the holders of the bonds and coupons ; that the amount of interest paid in the years mentioned on the above- described bonds was £ 186,000 , of which £ 4,200 were paid ...
Page 2454
... paid in cash or funded in second - mortgage bonds at a discount , I charge you that if such holders of interest coupons took second - mortgage bonds in preference to the cash , that it did amount to a payment , and the plaintiffs would ...
... paid in cash or funded in second - mortgage bonds at a discount , I charge you that if such holders of interest coupons took second - mortgage bonds in preference to the cash , that it did amount to a payment , and the plaintiffs would ...
Page 2458
... paid on what had been so used or appropriated . This was part of the system adopted for the taxation of the " profits , income , or gains " of railroad corporations , which , as was said in Railroad Co. v . Collector , 100 U. S. 598 ...
... paid on what had been so used or appropriated . This was part of the system adopted for the taxation of the " profits , income , or gains " of railroad corporations , which , as was said in Railroad Co. v . Collector , 100 U. S. 598 ...
Page 2469
... paid for the stamps and not from the stamps sold , while the former equally de- notes a sum to be paid to the purchaser on a purchase of stamps at par , both being calculated as a percentage upon the amount of the purchase money , and ...
... paid for the stamps and not from the stamps sold , while the former equally de- notes a sum to be paid to the purchaser on a purchase of stamps at par , both being calculated as a percentage upon the amount of the purchase money , and ...
Page 2481
... paid out of the proceeds . It appeared that certain interest coupons of the bonds of the company were payable and were paid on the first days of September and November , 1870 , and that certain other interest coupons of the same company ...
... paid out of the proceeds . It appeared that certain interest coupons of the bonds of the company were payable and were paid on the first days of September and November , 1870 , and that certain other interest coupons of the same company ...
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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