Treasury Decisions Under Internal Revenue Laws of the United States, 22권,2959-3111호U.S. Government Printing Office, 1924 |
도서 본문에서
73개의 결과 중 1 - 5개
5 페이지
... tion of the proposed action or the basis or grounds of it . No evidence was taken or received by the commissioner in regard thereto prior to the attempted levy . On the 19th day of July , 1920 , the commissioner took possession of ...
... tion of the proposed action or the basis or grounds of it . No evidence was taken or received by the commissioner in regard thereto prior to the attempted levy . On the 19th day of July , 1920 , the commissioner took possession of ...
6 페이지
... tion act did not confer the power the collector threatened to exercise . Describing the power , we said , that the collector was undertaking to punish Lipke “ by fine and penalty for an alleged criminal offense without hearing ...
... tion act did not confer the power the collector threatened to exercise . Describing the power , we said , that the collector was undertaking to punish Lipke “ by fine and penalty for an alleged criminal offense without hearing ...
7 페이지
... tion of Lipke v . Lederer and the reversal of the action of the District Court and that of the Circuit Court of Appeals . Reversed and remanded to the district court for further proceedings in accordance with this opinion . ( T. D. 3423 ...
... tion of Lipke v . Lederer and the reversal of the action of the District Court and that of the Circuit Court of Appeals . Reversed and remanded to the district court for further proceedings in accordance with this opinion . ( T. D. 3423 ...
12 페이지
... tion of alcoholic spirits from a fermented mash . The questions certified are whether the three sections mentioned are repealed by the national prohibition act of October 28 , 1919 ( ch . 85 , 41 Stat . 305 ) ; and whether if they are ...
... tion of alcoholic spirits from a fermented mash . The questions certified are whether the three sections mentioned are repealed by the national prohibition act of October 28 , 1919 ( ch . 85 , 41 Stat . 305 ) ; and whether if they are ...
13 페이지
... tion act must be answered , No. The indictment plainly purported to be drawn under the old law and it would be unjust to treat the conviction as covering an offense under a law of fundamentally different policy if facts could be spelled ...
... tion act must be answered , No. The indictment plainly purported to be drawn under the old law and it would be unjust to treat the conviction as covering an offense under a law of fundamentally different policy if facts could be spelled ...
자주 나오는 단어 및 구문
A. W. MELLON Act Aug Act May 9 adulterated butter affixed amended amount apply Approved assessed assets automobile bond capital stock cent certificate claim Collectors of Internal Commissioner of Internal Congress corporation D. C. To Collectors D. H. BLAIR dealer in oleomargarine decedent December 31 decision deduction defendant District Court dividends dollars eighteenth amendment estate tax executors exempt export Federal reserve bank filed foreign Form hereby income and profits income tax Internal Revenue legacy liability liquor March March 15 national prohibition act net income nonresident nonresident alien OFFICE OF COMMISSIONER paid payment penalty person Phellis plaintiff plaintiff in error prescribed prior process or renovated profits taxes purchase purpose received refund Regulations renovated butter revenue act Secretary sell sold special tax Stat taxable taxpayer thereof tion transportation TREASURY DEPARTMENT United vessel warehouse Washington wholesale dealer
인기 인용구
343 페이지 - Gross income" Includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and Income derived...
177 페이지 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
187 페이지 - I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal, to my beloved wife, Susie E. Smith, to have and to hold to her, my said wife, and to her heirs and assigns forever.
303 페이지 - Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent...
281 페이지 - Every person who sells or offers for sale any imported oleomargarine, or oleomargarine purporting or claimed to have been imported, not put up in packages and stamped as provided by this act, shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years.
340 페이지 - All articles manufactured in whole or in part of imported materials, or of materials subject to internalrevenue tax, and intended for exportation without being charged with duty, and without having an internal-revenue stamp affixed thereto, shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported...
84 페이지 - 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...
283 페이지 - ... his factory, and conduct his business under such surveillance of officers and agents as the commissioner of internal revenue, with the approval of the secretary of the treasury, may. by regulation, require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than...
345 페이지 - If the person sought to be taxed comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be. On the other hand, if the crown, seeking to recover the tax, cannot bring the subject within the letter of the law, the subject is free, however apparently within the spirit of the law the case might otherwise appear to be.
12 페이지 - Any person who shall carry on the business of a distiller without having given bond as required by law, or who shall engage in or carry on the business of a distiller with intent to defraud the United States of the tax on the spirits distilled by him, or any part thereof...