A Treatise On the Federal Income Tax Under the Act of 1913
A Treatise On the Federal Income Tax Under the Act of 1913
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S. 601, 39 L. ed. 1108, 15 Sup. Ct. Rep. 912; JSTicol V. Ames, 173 U. S. 509, 520, 43 L. ed. 786, 793, 19 Sup. Ct.
Rep. 522 ; California v. Central P. R. Co. 127 U. S. 1, 41, 42, 32 L. ed. 150, 157, 158, 2 Inters. Com. Rep. 153, 8 Sup.
Ot. Rep. 1073; Beale, Foreign Corp. § 508, p. 665; Lumber- villa Delaware Bridge Co. v. State Assessors, 55 !N". J. L. 537, 25 L.R.A. 134, 26 Atl. 711.
The joint stock companies stand on the same basis as the corporations as far as the corporation tax is concerne...d.
Liverpool & L. Life & F. Ins. Co. v. Massachusetts (Liver- pool & L. Life Ins. Co. v. Oliver) 10 Wall. 566, 19 L. ed. 1029 ; Atty. Gen. v. Mercantile M. Ins. Co. 121 Mass. 524; People ex rel. Piatt v. Wemple, 117 IST. Y. 136, 6 L.R.A. 303, 2 Inters.
Com. Rep. 735, 22 N. E. 1046.
Mr. Richard V. Lindahury argued the cause, and, with Messrs. Charles W. Pierson and Robert Lynn Cox, filed a brief for appellants in Nos. 409 and 410 : Foster Income Tax. — 73.
1154 LEADING CASES.
The tax is not an excise tax upon business or occupation, but is either (a) a corporate franchise tax, or (b) an income tax.
What to read after A Treatise On the Federal Income Tax Under the Act of 1913?
You can find similar books in the "Read Also" column, or choose other free books by Foster, Roger, 1857-1924 to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
S. 601, 39 L. ed. 1108, 15 Sup. Ct. Rep. 912; JSTicol V. Ames, 173 U. S. 509, 520, 43 L. ed. 786, 793, 19 Sup. Ct.
Rep. 522 ; California v. Central P. R. Co. 127 U. S. 1, 41, 42, 32 L. ed. 150, 157, 158, 2 Inters. Com. Rep. 153, 8 Sup.
Ot. Rep. 1073; Beale, Foreign Corp. § 508, p. 665; Lumber- villa Delaware Bridge Co. v. State Assessors, 55 !N". J. L. 537, 25 L.R.A. 134, 26 Atl. 711.
The joint stock companies stand on the same basis as the corporations as far as the corporation tax is concerne...d.
Liverpool & L. Life & F. Ins. Co. v. Massachusetts (Liver- pool & L. Life Ins. Co. v. Oliver) 10 Wall. 566, 19 L. ed. 1029 ; Atty. Gen. v. Mercantile M. Ins. Co. 121 Mass. 524; People ex rel. Piatt v. Wemple, 117 IST. Y. 136, 6 L.R.A. 303, 2 Inters.
Com. Rep. 735, 22 N. E. 1046.
Mr. Richard V. Lindahury argued the cause, and, with Messrs. Charles W. Pierson and Robert Lynn Cox, filed a brief for appellants in Nos. 409 and 410 : Foster Income Tax. — 73.
1154 LEADING CASES.
The tax is not an excise tax upon business or occupation, but is either (a) a corporate franchise tax, or (b) an income tax.
What to read after A Treatise On the Federal Income Tax Under the Act of 1913?
You can find similar books in the "Read Also" column, or choose other free books by Foster, Roger, 1857-1924 to read onlineMoreLess
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