American Federal Tax Reports, Volume 2Prentice-Hall, 1924 |
From inside the book
Results 1-5 of 100
Page 1277
... allegations of fact , but does not admit conclusions . [ 2 ] The state of New York had the right to impose the tax it ... alleged in the complaint , excluding from consideration conclusions , is entitled to recover the sum of $ 1,642.66 ...
... allegations of fact , but does not admit conclusions . [ 2 ] The state of New York had the right to impose the tax it ... alleged in the complaint , excluding from consideration conclusions , is entitled to recover the sum of $ 1,642.66 ...
Page 1294
... alleged to be illegal . 2. Internal revenue ~ 7 - Creation of trust to lessen tax liability held legal . The dissolution of a joint - stock company and the transfer of its prop- erty to a trustee on a trust such as designated in Revenue ...
... alleged to be illegal . 2. Internal revenue ~ 7 - Creation of trust to lessen tax liability held legal . The dissolution of a joint - stock company and the transfer of its prop- erty to a trustee on a trust such as designated in Revenue ...
Page 1300
... alleged the filing by defendant with the Commissioner of In- ternal Revenue , on February 25 , 1910 , and February 21 , 1911 , respec- tively , of returns of its net income for the respective years 1909 and 1910 ; that both returns were ...
... alleged the filing by defendant with the Commissioner of In- ternal Revenue , on February 25 , 1910 , and February 21 , 1911 , respec- tively , of returns of its net income for the respective years 1909 and 1910 ; that both returns were ...
Page 1308
... alleged inequality of operation between mining corporations and others , it is , of course , true that the revenues derived from the working of mines result to some extent in the exhaustion of the capital . But the same is true of the ...
... alleged inequality of operation between mining corporations and others , it is , of course , true that the revenues derived from the working of mines result to some extent in the exhaustion of the capital . But the same is true of the ...
Page 1320
... alleged to have been illegally collected from the Railway by said collector as excise taxes for the years 1911 and 1912 under the Act of Congress of August 5 , 1909. 36 Stat . 11 , 112. Said sum had been collected from said Railway on ...
... alleged to have been illegally collected from the Railway by said collector as excise taxes for the years 1911 and 1912 under the Act of Congress of August 5 , 1909. 36 Stat . 11 , 112. Said sum had been collected from said Railway on ...
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Common terms and phrases
accrued action alleged amended amount Appeals assessed assets bonds capital stock cent centum cider Circuit Court Circuit Judge claim collected Collector of Internal Commissioner of Internal Comp Congress Constitution corporation counsel declared deduction defendant demurrer Digests & Indexes distraint District Court District Judge dividends earnings entitled estate tax excess profits tax excise tax executors fact February 24 filed held income tax interest Internal Revenue invested capital judgment jury Key-Numbered Digests levied liable liquor manufacture March ment National Prohibition Act net income officers payable payment penalty person plaintiff in error purpose question railroad company received recover refund Revenue Act shares Sixteenth Amendment soft drinks sold Stat statute stockholders suit Supp supra Supreme Court surplus taxable taxation taxpayer thereof tion topic & KEY-NUMBER trustee U. S. Atty United York City