American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 2433
... present case it is immaterial which of these alternatives is adopted . We are not aware , however , that it has ever been suggested , until now , that it might be both in succession ; one year a tax upon the income of the corporation ...
... present case it is immaterial which of these alternatives is adopted . We are not aware , however , that it has ever been suggested , until now , that it might be both in succession ; one year a tax upon the income of the corporation ...
Page 2458
... present case there has been no assessment of a tax , but the United States have sued to recover such sum as , upon an investiga- tion of the accounts of the company , it shall appear ought to have been paid . The burden of proof is upon ...
... present case there has been no assessment of a tax , but the United States have sued to recover such sum as , upon an investiga- tion of the accounts of the company , it shall appear ought to have been paid . The burden of proof is upon ...
Page 2467
... present case , the interest is to be provided for by a fund , in the nature of a sinking fund , to be laid by for the purpose , the case comes within the ex- press terms of the internal revenue act , and no deduction of such accruing ...
... present case , the interest is to be provided for by a fund , in the nature of a sinking fund , to be laid by for the purpose , the case comes within the ex- press terms of the internal revenue act , and no deduction of such accruing ...
Page 2469
... present appeal is from a decree rendered in favor of the United States upon a finding of facts upon issue joined , and presents two questions : First , whether the course of dealing between the parties now precludes the appel- lant from ...
... present appeal is from a decree rendered in favor of the United States upon a finding of facts upon issue joined , and presents two questions : First , whether the course of dealing between the parties now precludes the appel- lant from ...
Page 2485
... present time the cars of your orator from the line of the said St. Louis , Iron Mount- ain & Southern Railway Company , or to discontinue operating them thereon , or to substitute the cars of any other party thereon . " The main ...
... present time the cars of your orator from the line of the said St. Louis , Iron Mount- ain & Southern Railway Company , or to discontinue operating them thereon , or to substitute the cars of any other party thereon . " The main ...
Other editions - View all
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