A Treatise on the Federal Corporation Tax Law, Including Therein a Commentary on the Act Itself, an Appendix Containing the Text of the Act, All Rules and Regulations of the Treasury Department, Relating in Any Way to the Act; Text of All Laws Relating to the Collection, Remission and Refund of Internal Revenue; Text Applicable to the Administration of the Federal Corporation Tax Law, and Opinions of the Attorney-general Bearing Upon the Meaning of the ActM. Bender, 1911 - 321 páginas Considers the corporation tax provisions of the Payne Tariff Act of 1909. |
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Outras edições - Ver todos
A Treatise on the Federal Corporation Tax Law, Including Therein a ... Thomas Gold Frost Visualização completa - 1911 |
A Treatise on the Federal Corporation Tax Law, Including Therein a ... Thomas Gold Frost Visualização completa - 1911 |
A Treatise on the Federal Corporation Tax Law: Including Therein a ... Thomas Gold Frost Visualização completa - 1911 |
Termos e frases comuns
Act of August aforesaid Alaska allowance for depreciation amounts received Appendix ascertained assessment authority bonded books from January business and properties business transacted capital invested centum charges collection collector of internal collector or deputy Commissioner of Internal companies and associations company or association Constitution Corporation Tax Law cost December 31 deputy collector distraint District of Columbia dividends received dividends upon stock duty exempt exports Federal Corporation Tax franchise gross amount gross income income received indebtedness interest actually paid internal revenue inventory joint stock companies liable maintenance and operation manufactured necessary expenses net income officer ordinary and necessary paid-up capital stock panies payment person poration proper deduction purpose real estate received on stock regulations required by law Secretary section 38 shareholders sources special excise tax stockholders T. R. March 29 tax imposed taxation therein tion Total amount TREASURY DEPARTMENT trust United Veazie Bank
Passagens mais conhecidas
Página 154 - ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Página 263 - A corporation is an artificial being, invisible, intangible, and existing only in contemplation of law. Being the mere creature of law, it possesses only those properties which the charter of its creation confers upon it, either expressly or as incidental to its very existence.
Página 307 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Página 89 - ... all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity contracts and the net. addition, if any, required by law to be made within the year to reserve funds...
Página 306 - The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Página 23 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year...
Página 34 - The result is a conviction that the states have no power, by taxation or otherwise, to retard, impede, burden, or in any manner control the operations of the constitutional laws enacted by Congress to carry into execution the powers vested in the general government.
Página 115 - ... operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders or associations and dependents of such members, nor to domestic building and loan associations, nor to cemetery companies, organized and operated exclusively for the mutual benefit of their members...
Página 32 - Amendment, that no State shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent a State from adjusting its system of taxation in all proper and reasonable ways.
Página 45 - All laws should receive a sensible construction. General terms should be so limited in their application as not to lead to injustice, oppression, or an absurd consequence. It will always, therefore, be presumed that the legislature intended exceptions to its language, which would avoid results of this character. The reason of the law in such cases should prevail over its letter.