Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898, Volumen2U.S. Government Printing Office, 1900 |
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Página 7
... capital of a bank and are to be included in the returns to which the special tax of $ 2 on each $ 1,000 thereof is to be reckoned . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , January 27 ...
... capital of a bank and are to be included in the returns to which the special tax of $ 2 on each $ 1,000 thereof is to be reckoned . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , January 27 ...
Página 8
... capital and surplus in estimating the amount of special tax required to be paid by the bank under section 2 of the war- revenue act ? ( 2 ) Are the undivided profits of a State bank to be excluded in all cases from the capital and ...
... capital and surplus in estimating the amount of special tax required to be paid by the bank under section 2 of the war- revenue act ? ( 2 ) Are the undivided profits of a State bank to be excluded in all cases from the capital and ...
Página 9
... capital stock . This surplus thus constituted becomes by law , in effect , a part of the bank's capital , and this 20 per cent is the minimum amount of surplus to be main- tained by a national bank . I do not conceive , however , that ...
... capital stock . This surplus thus constituted becomes by law , in effect , a part of the bank's capital , and this 20 per cent is the minimum amount of surplus to be main- tained by a national bank . I do not conceive , however , that ...
Página 10
... capital of the bank and other funds belonging to it , which by law or the action of the bank authorities assume the char- acter of capital , and which the bank uses in carrying on its business , that the law has in view as a subject of ...
... capital of the bank and other funds belonging to it , which by law or the action of the bank authorities assume the char- acter of capital , and which the bank uses in carrying on its business , that the law has in view as a subject of ...
Página 11
... capital , and is not to be taken into account in reckoning the amount of special tax required to be paid by them as bankers . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , February 18 , 1899 ...
... capital , and is not to be taken into account in reckoning the amount of special tax required to be paid by them as bankers . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , February 18 , 1899 ...
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Términos y frases comunes
accrues act of June Acting Commissioner additional advised affixed agents amount appears apply assessment authority bank bills of lading bonds brokers cents certificate charged checks cigars claim Collector COMMISSIONER OF INTERNAL contained contract conveyance corporation court dealer decision deed delivered District evidence exchange exempt fact follows Form G. W. WILSON given held imposed instant instrument interest INTERNAL REVENUE issued January July June 13 leaf tobacco legacy letter liable manufacturer meaning medicinal mortgage OFFICE OF COMMISSIONER opinion original otherwise packages paid paragraph party pay special tax payment penalty person presented purchase question receipt received record reference regard relating rendered reply Respectfully Revised ruling Schedule secured sell sold special tax stamp tax statute storage taxable taxation thereof tickets tion transaction transfer TREASURY DEPARTMENT United warehouse Washington York
Pasajes populares
Página 155 - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Página 205 - Mortgage or pledge, of lands, estate, or property, real or personal, heritable, or movable, whatsoever, where the same shall be made as a security for the payment of any definite and certain sum of money, lent at the time or previously due and owing or forborne to be paid, being payable...
Página 115 - ... in the city of Chicago, in the County of Cook, and State of Illinois...
Página 109 - ... shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than five hundred nor more than one thousand dollars or be imprisoned not more than six months, or both, at the discretion of the court...
Página 108 - July, eighteen hundred and ninety-eight, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents, instruments, matters and things mentioned and described in Schedule A of this act...
Página 151 - ... the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless .shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same cannot be returned...
Página 94 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchase or purchasers, or any other person or persons, by his, her, or their direction...
Página 156 - ... thousand dollars in actual value, passing, after the passage of this Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory...
Página 134 - Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description...
Página 151 - Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof...