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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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The Taxation of Corporations in New York: With Forms, and an Appendix ...

Henry Montefiore Powell, Martin Saxe - 1914 - 612 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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Statutes of the United States of America

United States - 1914 - 592 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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An Analysis and Interpretation of the Federal Income Tax Law

Henry M. Foote, Robert John Tracewell - 1914 - 88 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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California Red Book: Hillyers̓ Legal Manual, 1914

Curtis Hillyer - 1914 - 1628 páginas
...and penalties as if section thirty-eight continued in force and effect: And provided further, That his application; the area thereof; of business, equivalent to 1 per centum upon their entire net income, shall be levied, assessed, and...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volumen10

United States - 1914 - 962 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 Federal Reporter: Cases Argued and Determined in the ..., Volúmenes223-224

1915 - 2172 páginas
...company or association, organized for profit and having a capital stock represented by shares * • * shall be subject to pay annually a special excise...such corporation, joint stock company or association, * * » equivalent to one per centum upon the entire net income over and above five thousand dollars...
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Selected Cases in Constitutional Law

Harold Edgar Barnes - 1915 - 376 páginas
...power is entitled to much weight, and in this statute the intention is expressly declared to impose a special excise tax with respect to the carrying...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...
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Lawyers' Reports Annotated

1915 - 1320 páginas
...stock represented by shares . . . organized under the laws of the United States or of any state . . . shall be subject to pay annually a special excise...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...
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United States Supreme Court Reports, Volumen60

United States. Supreme Court - 1915 - 1212 páginas
...every corporation . . . organized for profit 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 and properties, including all charges euch as rentals or franchise payments, required to be made as...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

1915 - 736 páginas
...every corporation "engaged in business" in any state, and the tax authorized is defined in the act as "a special excise tax with respect to the carrying on or doing business by such corporation." But the Morris & Essex Railroad Company claims that it was not subject to the tax for the reason that...
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