Treasury Decisions Under Internal Revenue Laws of the United States, Volumen14

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Página 45 - The result is a conviction that the states have no power, by taxation or otherwise, to retard, impede, burden, or in any manner control the operations of the constitutional laws enacted by Congress to carry into execution the powers vested in the general government.
Página 115 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
Página 36 - Columbia, or now or hereafter organized under the laws of any foreign country and engaged in business in any State or Territory of the United States or in Alaska or in the District of Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Página 44 - The provision in the fourteenth amendment, that no State shall deny to any person within its jurisdiction the equal protection of the laws, was not intended to prevent a State from adjusting its system of taxation in all proper and reasonable ways.
Página 96 - In the case of assessment insurance companies the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guaranty or reserve funds shall be treated as being payments required by law to reserve funds.
Página 103 - BOND Know All Men by These Presents, That -, of as principal, and , of , and , of , as sureties, are held and firmly bound unto the United States of America in the sum of dollars ($ ), for the payment of which we bind ourselves, our heirs, executors, administrators, successors, and assigns, jointly and severally firmly by these presents. Witness our hands and seals this day of , 19—.
Página 31 - All special taxes shall be imposed as of on the first day of July in each year, or on commencing any trade or business on which such tax is imposed.
Página 63 - The Comptroller of the Treasury, under the direction of the Secretary of the Treasury, prescribes the forms of keeping and rendering all public accounts except those relating to postal revenues and the expenditures therefrom.
Página 43 - State legislatures, requiring that no person shall be denied the equal protection of the laws.
Página 48 - That which occupies the time, attention and labor of men for the purpose of a livelihood or profit.

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