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... Auditing: A Practical Manual for Auditors - Էջ 542Lawrence Robert Dicksee - 1909 - 586 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
| United States. Court of Claims - 1940 - 760 էջ
...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...carrying on or doing business by such corporation, joint-stock company or association, or insurance company equivalent to one per centum upon the entire... | |
| United States. Court of Claims - 1919 - 740 էջ
...organized under the laws * * * of any State or Territory of the United States * * * Opinion of th« Conri. 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 $5,000 received by it... | |
| United States. Court of Claims - 1947 - 806 էջ
...United States, supra. Treasury Department regulations 64, in effect on June 30, 1941, relating to the special excise tax with respect to the carrying on or doing business provided, so far as material to the first cause of action, as follows : ART. 41. Nature and rate of... | |
| 1909 - 1106 էջ
...ever' corporation . . . organized for profit and having a capital stock represented by shares . . . 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... | |
| United States. Congress - 1924 - 1048 էջ
...the privilege of the use and enjoyment of large land holdings, based upon their unimproved value, and a special excise tax with respect to the carrying on or doing business by corporations, Joint-stock companies, or associations; to the Committee on Ways and Means. Also, a bill... | |
| 1916 - 1116 էջ
...profit and having a capital stock represented by shares * * * and engaged in business in any state * * * shall be subject to pay annually a special excise...carrying on or doing business by such corporation. * » * " US Сотр. St. 1913, § 6300. The defendant there, a railroad corporation, after operating... | |
| 1917 - 914 էջ
...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 on or doing business by such corporation. . . ." Flint v. Stone Tracy Co., 220 US 107, 145, per Mr. Justice Day. ' 36 STAT. AT L. 112. 10 Flint... | |
| 1925 - 822 էջ
...ERA Seligman, The Income Tax, p. 514. for profit, and having a capital stock represented by shares, "upon the entire net income over and above five thousand dollars received by it from all sources during the year."1 The net income was to be determined by deducting from the gross income: necessary expenses... | |
| 1910 - 1102 էջ
...be levied according to population. As the corporation tax is not a tax on property, but " a special tax with respect to the carrying on or doing business by such corporation," we do not believe that it will be held by the courts to be a direct tax within the meaning of the Constitutional... | |
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