Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint stock company or association, or insurance company, equivalent to one per centum upon the entire net income over... The World Almanac and Book of Facts - Página 901909Vista completa - Acerca de este libro
| Henry Montefiore Powell, Martin Saxe - 1914 - 612 páginas
...Flint v. Stone Tracy & Co., et al, 220 US 107. The rate of this special excise tax was one per cent, upon the entire net income over and above five thousand dollars, received from all sources during the year, exclusive of amounts received as dividends upon stock of other corporations,... | |
| United States - 1914 - 1382 páginas
...the tax hereby imposed ; or if organized under the laws of any foreign country, upon the amount of net income over and above five thousand dollars received by it from business transacted and capital invested within the United States and its Territories, Alaska, and... | |
| Harold Edgar Barnes - 1915 - 376 páginas
...entitled to much weight, and in this statute the intention is expressly declared to impose a special excise tax with respect to the carrying on or doing...corporation, joint stock company or association, or company. It is therefore apparent, giving all the words of the statute effect, that the tax is imposed... | |
| 1915 - 2172 páginas
...and having a capital stock represented by shares * • * shall be subject to pay annually a special excise tax with respect to the carryIng on or doing...such corporation, joint stock company or association, * * » equivalent to one per centum upon the entire net income over and above five thousand dollars... | |
| 1915 - 1320 páginas
...under the laws of the United States or of any state . . . shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation." New York. A tax to be computed on the gross earnings in the state of a railroad, "as a tax upon its... | |
| 1917 - 688 páginas
...of the United States, or any State or Territory of the United States, shall pay annually a special excise tax with respect to the carrying on or doing business by such corporation, joint-stock company or association, or insurance company, equivalent to 50 cents for each $1000 of... | |
| 1915 - 736 páginas
...$5,000 shall be "engaged in business," and the special excise tax which the act imposes is imposed with respect "to the carrying on or doing business by such corporation." In Zonne v. Minneapolis Syndicate, 220 US 187, 31 Sup. Ct. 361, 55 L. Ed. 428 (1911), the Supreme Court... | |
| 1915 - 752 páginas
...providing that every corporation organized for profit and engaged in business shall be subject to a special excise tax with respect to the carrying on or doing business by it, equivalent to 1 per cent, upon its entire net income over and above $5,000 from all sources, as... | |
| 1916 - 756 páginas
...special excise tax with respect to the carrying on or doing business by such corporation, • • • equivalent to one per centum upon the entire net income...It as dividends upon stock of. other corporations, * * * subject to the tax hereby imposed." This statute has been considered by the Supreme Court in... | |
| Bruce Craven, Reuben Oscar Everett - 1916 - 466 páginas
...in excess of $5,000 of all corporations other than partnerships. This tax as enacted is "a special excise tax with respect to the carrying on or doing business by such corporation," etc. 36 St. at L., ch, 6, page 112. This act was held to be constitutional, but comes under the name... | |
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