United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volum 285United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1932 |
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Side 1
... income taxes like taxes paid during the same taxable year " to any foreign country , " and that where such a corporation owns a majority of the voting stock of a foreign corporation from which it receives dividends in any taxable year ...
... income taxes like taxes paid during the same taxable year " to any foreign country , " and that where such a corporation owns a majority of the voting stock of a foreign corporation from which it receives dividends in any taxable year ...
Side 4
... income tax for the year 1923. The re- spondent , Chicago Portrait Company , is an Illinois cor- poration with its principal place of business at Chicago . It owned 51 per cent . of the capital stock of the Inter- national Art Company of ...
... income tax for the year 1923. The re- spondent , Chicago Portrait Company , is an Illinois cor- poration with its principal place of business at Chicago . It owned 51 per cent . of the capital stock of the Inter- national Art Company of ...
Side 5
... income , war - profits , and excess - profits taxes imposed by any foreign country or possession of the United States ) from sources with- out the United States bears to its entire net income ( computed with- out such deduction ) for ...
... income , war - profits , and excess - profits taxes imposed by any foreign country or possession of the United States ) from sources with- out the United States bears to its entire net income ( computed with- out such deduction ) for ...
Side 7
... income taxes " paid to any foreign country . " The word " country " is manifestly used in the sense of govern- ment . And to decide what government fits the descrip- tion , whether only that of a foreign power which may be considered an ...
... income taxes " paid to any foreign country . " The word " country " is manifestly used in the sense of govern- ment . And to decide what government fits the descrip- tion , whether only that of a foreign power which may be considered an ...
Side 8
... income in computing net income , the Committee on Ways and Means of the House of Representatives in its report on the Revenue Bill of 1918 ( H. R. Rep . No. 767 , 65th Cong . , 2d sess . , p . 11 ) , said : " Under existing law a ...
... income in computing net income , the Committee on Ways and Means of the House of Representatives in its report on the Revenue Bill of 1918 ( H. R. Rep . No. 767 , 65th Cong . , 2d sess . , p . 11 ) , said : " Under existing law a ...
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United States Reports: Cases Adjudged in the Supreme Court, Volum 320 United States. Supreme Court Uten tilgangsbegrensning - 1944 |
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43 Stat administrative admiralty affirmed Amendment appellee application April 11 authority Bank bill bonds BRANDEIS Chief Justice Circuit Court Circuit denied claim Comm Commission compensation Congress Constitution construed contract Corp corporation Court of Appeals death decision deputy commissioner determination dissenting District Court due process clause employee evidence fact February 23 Federal Fifth Amendment Fourteenth Amendment gifts gifts inter vivos granted held imposed interstate commerce Interstate Commerce Commission Judge judgment judicial jurisdiction legislative legislature liability March 14 March 21 maritime Marvin Smith ment Messrs Okla Oklahoma Pacific person Petition for writ Philippine proceedings provision purpose question regulation remedy Reported respondent Revenue Act Rogers Solicitor General Thacher statute suit supra Supreme Court surety Taft taxation tion trade-mark trial de novo Trust United Wall Wharf Company writ of certiorari York
Populære avsnitt
Side 8 - In the case of an alien resident of the United States, the amount of any such taxes paid during the taxable year to any foreign country, if the foreign country of which such alien resident is a citizen or subject, in imposing such taxes, allows a similar credit to citizens of the United States residing in such country...
Side 31 - Constitution, extends the judicial power of the United States " to all cases of admiralty and maritime jurisdiction...
Side 114 - Unless otherwise provided by agreement in writing added hereto this Company shall not be liable for loss or damage occurring.
Side 215 - Where a negotiable instrument is materially altered without the assent of all parties liable thereon, it is avoided, except as against a party who has himself made, authorized or assented to the alteration, and subsequent indorsers.
Side 142 - There is no doubt that the statute could tax salaries to those who earned them and provide that the tax could not be escaped by anticipatory arrangements and contracts however skillfully devised to prevent the salary when paid from vesting even for a second in the man who earned it.
Side 311 - We may strike down the statute which embodies it, on the ground that, in our opinion, the measure is arbitrary, capricious, or unreasonable.
Side 341 - It is but a decent respect due to the wisdom, the integrity, and the patriotism of the legislative body, by which any law is passed, to presume in favor of its validity, until its violation of the constitution is proved beyond all reasonable doubt.
Side 43 - Technical rules of evidence or procedure not required. The commission or a commissioner or deputy commissioner in making an investigation or inquiry or conducting a hearing shall not be bound by common law or statutory rules of evidence or by technical or formal rules of procedure, except as provided by this chapter; but may make such investigation or inquiry or conduct such hearing in such manner as to ascertain the substantial rights of the parties.
Side 62 - ... full power and authority to hear and determine all questions in respect of such claim.
Side 389 - Act over or by means of such additional or extended line of railroad, unless and until there shall first have been obtained from the Commission a certificate that the present or future public convenience and necessity require or will require the construction, or operation, or construction and operation, of such additional or extended line...