The Law of Taxation in Pennsylvania: To which is Added the Act of Congress Approved August 5, 1909, Imposing an Income Tax on the Net Earnings of Corporations, Volume 2

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Página 930 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person...
Página 924 - 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 806 - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
Página 631 - ... shall pay to the State Treasurer for the use of the Commonwealth a bonus of onethird of one per centum upon the amount of their capital actually employed or to be employed wholly within the State of Pennsylvania and a like bonus upon each subsequent increase of capital so employed.
Página 932 - That it shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or make known in any manner whatever not provided by law...
Página 607 - ... the payment of interest as aforesaid shall not relieve any corporation from any of the penalties or commissions prescribed by law for neglect or refusal to furnish reports to the...
Página 925 - ... such net income shall be ascertained by deducting from the gross amount of its income received within the year from business transacted and capital invested within the United States and any of its territories, Alaska and the District of Columbia (first), all the ordinary...
Página 628 - Upon the actual increase of the capital stock or indebtedness of such corpoiation, made pursuant thereto, it shall be the duty of the president or treasurer of such corporation, within thirty days thereafter, to make a return to the Secretary of the Commonwealth, under oath, of the amount of such...
Página 627 - And no company as aforesaid shall have or exercise any corporate powers until the said bonus is paid, and the Governor shall not issue letters patent to any company until he is satisfied that the said bonus has been paid to the State Treasurer.
Página 937 - ... together with all and singular the tenements, hereditaments, and appurtenances, thereunto belonging, or in anywise appertaining, and the reversion and reversions, remainder and remainders, rents, issues, and profits thereof. And also, all the estate, right, title, interest...

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