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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... "
United States Congressional Serial Set - Sivu 163
1913
Koko teos - Tietoja tästä kirjasta

Cases Argued and Decided in the Supreme Court of the United ..., Niteet 251–253

United States. Supreme Court - 1921 - 1362 sivua
...260) provides that every corporation, organized under the laws of any state as an insurance company, "shall be subject to pay annually a special excise tax with respect to t\iv carrying on or doing business . . . equivalent to one per centum upon the entire net income ....

Our Changing Constitution

Charles Wheeler Pierson - 1922 - 210 sivua
...every 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 Reports: Cases Adjudged in the Supreme Court at ... and Rules ...

United States. Supreme Court - 1922 - 808 sivua
...Opinion of the Court. 257 US engaged in business in the State during the previous calendar year, shall pay annually a special excise tax with respect to the carrying on or doing business in the State by such corporation, joint-stock company or association, equivalent to 50 cents for each...

Journal of Accountancy, Nide 34

1922 - 498 sivua
...* now or hereafter organised under the laws of the United Stales or of any State or Territory * * * with respect to the carrying on or doing business by * * * such corporation, jointstock company, or association * * * equivalent to 1 per cent upon the entire net income over and...

Cases on the Law of Partnership and Other Unincorporated Business Associations

Judson Adams Crane - 1923 - 1002 sivua
...* now or hereafter organized under the laws of the United States or of any state or territory * * * with respect to the carrying on or doing business by such corporation, joint-stock company or association * * * equivalent to one per centum upon the entire net income over...

American Federal Tax Reports, Nide 5

1927 - 1150 sivua
...Tax Law Aug. 5, 1909, § 38, c. 6, 36 Stat. 11, 112, which provides that "every corporation • * • shall be subject to pay annually a special excise...with respect to the carrying on or doing business by equivalent to one the entire net income such corporation per centum upon • * * from all sources."...

United States Reports: Cases Adjudged in the Supreme Court at ..., Nide 265

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1924 - 700 sivua
...of any foreign country and engaged in business in any State or Territory of the United States . . . shall be subject to pay annually a special excise tax with respect to the carrying on or doing busiOpinion of the Court. 265 U. 8. ness . . . equivalent to one per centum upon the entire net income...

United States Reports: Cases Adjudged in the Supreme Court, Nide 265

United States. Supreme Court - 1924 - 698 sivua
...of any foreign country and engaged in business hi any State or Territory of the United States . . . shall be subject to pay annually a special excise tax with respect to the carrying on. or doing busi•Opinion of the Court. 265 US ness . . . equivalent to one per centum' upon the entire net income...

The South Western Reporter, Nide 260

1924 - 1214 sivua
...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, joint-stock company or association, or insurance company. It is therefore apparent, giving all the...

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 sivua
...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...shall be subject to pay annually a special excise tax32« with respect to the carrying on or doing business327 by such corporation, joint-stock company...




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