The Federal ReporterWest Publishing Company, 1937 |
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Halaman 382
... direct tax , and had to be laid accord- ing to the rule of apportionment ; and that since then a tax upon income , derived from either source , is subject only to being uni- form throughout the United States . The tax here in question ...
... direct tax , and had to be laid accord- ing to the rule of apportionment ; and that since then a tax upon income , derived from either source , is subject only to being uni- form throughout the United States . The tax here in question ...
Halaman 384
... direct tax . The govern- ment's contention was that it was an ex- cise and plainly indirect ; that it made " no difference how the manufacturing activities are measured in the imposition of the tax . " It is apparent from a reading of ...
... direct tax . The govern- ment's contention was that it was an ex- cise and plainly indirect ; that it made " no difference how the manufacturing activities are measured in the imposition of the tax . " It is apparent from a reading of ...
Halaman 386
... direct , and re- quired to be apportioned according to pop- ulation among the states . " After recounting the provisions of the Constitution relating to the laying of taxes , and restating what was held in the Pollock Case and in ...
... direct , and re- quired to be apportioned according to pop- ulation among the states . " After recounting the provisions of the Constitution relating to the laying of taxes , and restating what was held in the Pollock Case and in ...
Isi
note89 F 2d 569 | 54 |
U S C A Agriculture | 146 |
1887 Feb 8 ch 119 | 531 |
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affirmed agreement alleged amended amount appellant appellee application assets AUGUSTUS N authority bank Bankruptcy bill Board of Tax bonds charge Circuit Court Circuit Judge City and County claim Commissioner of Internal Company Congress Constitution contract corporation County of Dallas Court of Appeals creditors Dallas Levee Imp debtor declaratory judgment decree deduction defendant Dist District Court District Judge employees entitled equity evidence ex rel fact federal filed held Helvering income interest Internal Revenue Interpleader issued judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability ment mortgage owner paid parties patent payment person petition petitioner plaintiff premium prior proceeding Puerto Rico question received reduction to practice remanded reorganization Revenue Act S.Ct securities Simond statute stockholders suit supra Tax Appeals taxpayer thereof tion title IX trust United University of Iowa voting trust York York City