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" 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 Tariff Act of August 5, 1909, on Imports Into the United States - Página 115
por United States - 1909 - 169 páginas
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen228

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1913 - 842 páginas
...stock represented by shares and engaged in business in any State. Every such corporation is subject to a special excise tax with respect to the carrying on or doing of business, equivalent to one per cent, upon the entire net income over and above $5,000 received...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 páginas
...penalties as if section thirty-eight continued in full force and effect : And provided further, That a special excise tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net income, shall be levied, assessed, and...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen228

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1913 - 840 páginas
...stock represented by shares and engaged in business in any State. Every such corporation is subject to a special excise tax with respect to the carrying on or doing of business, equivalent to one per cent. upon the entire net income over and above 85,000 received...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 páginas
...penalties as if section thirty-eight continued in full force and effect: And provided further, That a special excise tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net Income, shall be levied, assessed, and...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 páginas
...penalties as if section thirty-eight continued in full force and effect: And provided further, That a special excise tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net income, shall be levied, assessed, and...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 160 páginas
...penalties as if section thirtyeight continued in full force and effect: And provided further, That a special excise tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net income, shall be levied, assessed, and...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 458 páginas
...penalties as if section thirty-eight continued in full force and effect : And provided further, That a special excise tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net income, shall be levied, assessed, and...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen231

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1914 - 922 páginas
...under the laws of the United States or of any State . . . and engaged in business in any State . . . shall be subject to pay annually a special excise...carrying on or doing business by such corporation . . . equivalent to one per centum upon the entire net income over and above five thousand dollars...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen231

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1914 - 924 páginas
...and operated for religious, charitable, or educational purposes, etc. Moreover, the section imposes "a special excise tax with respect to the carrying on or doing business by such corporation," etc. That mining companies are doing business, within the fair intent and meaning of this clause, seems...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

1914 - 784 páginas
...association organized for profit and having a capital stock represented by shares shall pay an annual excise tax with respect to the carrying on or doing business by such corporation, joint-stock company, or association. Held that, where defendant corporation was organized to own the...
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