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
... 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 under which these questions arise is ...
... 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 under which these questions arise is ...
Página 11
... paragraph of section 2 of the act of June 13 , 1898 , and should pay special tax accordingly . But in the opinion of this office the value of the seat in the stock exchange ( about which you inquire ) is not to be regarded as a part of ...
... paragraph of section 2 of the act of June 13 , 1898 , and should pay special tax accordingly . But in the opinion of this office the value of the seat in the stock exchange ( about which you inquire ) is not to be regarded as a part of ...
Página 13
... paragraph of section 2 of the act of June 13 , 1898 , requires that every person shall be regarded as a banker , and shall pay special tax accordingly , who has a place of business where money is advanced or loaned on the collateral ...
... paragraph of section 2 of the act of June 13 , 1898 , requires that every person shall be regarded as a banker , and shall pay special tax accordingly , who has a place of business where money is advanced or loaned on the collateral ...
Página 17
... paragraph 1 of section 2 of the act of June 13 , 1898 , is not involved in any special- tax liability as a banker , and , therefore , declines to pay the tax . Mr. Carter , in his opinion , quotes the provision of paragraph 1 of section ...
... paragraph 1 of section 2 of the act of June 13 , 1898 , is not involved in any special- tax liability as a banker , and , therefore , declines to pay the tax . Mr. Carter , in his opinion , quotes the provision of paragraph 1 of section ...
Página 18
... paragraph 1 of section 2 of the act of June 13 , 1898 , which relieves a savings bank " having no capital stock " from special tax only in case " its business is confined to receiving deposits and loaning or investing the same for the ...
... paragraph 1 of section 2 of the act of June 13 , 1898 , which relieves a savings bank " having no capital stock " from special tax only in case " its business is confined to receiving deposits and loaning or investing the same 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...