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 8
... given to the following language in paragraph 1 of that section , namely , " the amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year ? " The provision of law ...
... given to the following language in paragraph 1 of that section , namely , " the amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the preceding fiscal year ? " The provision of law ...
Página 13
... given them , as brokers , orders for the purchase of stocks , and the collateral is held solely to secure themselves in filling such orders , this office , as at present advised , regards these transactions as constituting part of their ...
... given them , as brokers , orders for the purchase of stocks , and the collateral is held solely to secure themselves in filling such orders , this office , as at present advised , regards these transactions as constituting part of their ...
Página 15
... given contrary to this and affirmed by the Supreme Court . You say that- * * * The undivided profits of a national bank are the pro- ceeds of the earnings of the bank over and above all demands to be made upon such proceeds . There is ...
... given contrary to this and affirmed by the Supreme Court . You say that- * * * The undivided profits of a national bank are the pro- ceeds of the earnings of the bank over and above all demands to be made upon such proceeds . There is ...
Página 16
... given to the law by the Attorney - General , if there has been formal action by the board of directors of the bank by which these undivided profits , or a part of them , are " set apart " for such use . You object also to the language ...
... given to the law by the Attorney - General , if there has been formal action by the board of directors of the bank by which these undivided profits , or a part of them , are " set apart " for such use . You object also to the language ...
Página 17
... given by Mr. Carter to this paragraph of the statute defining bankers is erroneous . The provision of the statute that " the amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the ...
... given by Mr. Carter to this paragraph of the statute defining bankers is erroneous . The provision of the statute that " the amount of such annual tax shall in all cases be computed on the basis of the capital and surplus for the ...
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Términos y frases comunes
act of June Acting Commissioner advised affixed amount assessment Attorney-General bank bills of lading bonds bucket shop canceled cigars Collector Internal Revenue collectors of internal COMMISSIONER OF INTERNAL conveyance corporation court dealers in leaf deed documentary stamps exchange executor exempt fact Form G. W. WILSON held hereby imprinted inclosing instant instrument internal-revenue issued January June 13 leaf tobacco legacy tax letter liable manufacturers of tobacco medicinal memorandum mortgage N. B. SCOTT OFFICE OF COMMISSIONER opinion packages paid paragraph of section party pay special tax payable payment of money penalty personal property petrolatum promissory notes purchase question received reference required to pay Respectfully revenue stamps ROBT ruling Schedule secured sell sold stamp tax stamps required storage subject to taxation tax accrues taxable tickets tion transaction transfer TREASURY DEPARTMENT ultimo Union Stock Yards United unstamped war-revenue act warehouse receipt Washington
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...