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 |
Dentro del libro
Resultados 1-5 de 82
Página 7
... reply , you are advised that I am of the opinion that this $ 100,000 is clearly a part of the working capital of the bank , and that it is sub- ject to the special tax of $ 2 on each $ 1,000 thereof . Respectfully , yours , Mr. JAMES A ...
... reply , you are advised that I am of the opinion that this $ 100,000 is clearly a part of the working capital of the bank , and that it is sub- ject to the special tax of $ 2 on each $ 1,000 thereof . Respectfully , yours , Mr. JAMES A ...
Página 11
... reply to yours of the 16th instant , you are informed that the Attorney - General has rendered an opinion to the effect that undi- vided profits should not have been included with capital and surplus in computing the amount of special ...
... reply to yours of the 16th instant , you are informed that the Attorney - General has rendered an opinion to the effect that undi- vided profits should not have been included with capital and surplus in computing the amount of special ...
Página 13
... reply , you are hereby advised that all undivided profits which , by law or by action of the board of directors or by any officer of the bank authorized thereunto , are set apart and used in the business of banking must be included in ...
... reply , you are hereby advised that all undivided profits which , by law or by action of the board of directors or by any officer of the bank authorized thereunto , are set apart and used in the business of banking must be included in ...
Página 14
... is employed by him not with reference to national banks , but in his discussion of the proper course to pursue in respect to " State and other banks . " To this my reply is that , in view of 14 DECISIONS UNDER WAR - REVENUE ACT .
... is employed by him not with reference to national banks , but in his discussion of the proper course to pursue in respect to " State and other banks . " To this my reply is that , in view of 14 DECISIONS UNDER WAR - REVENUE ACT .
Página 15
... reply to this is that no part of the undivided profits of any bank ( whether national bank or private bank ) is to be included in the amount of capital and surplus on which the special tax to be paid is to be reckoned , except such as ...
... reply to this is that no part of the undivided profits of any bank ( whether national bank or private bank ) is to be included in the amount of capital and surplus on which the special tax to be paid is to be reckoned , except such as ...
Otras ediciones - Ver todas
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...