Taxation of Foreign Corporations: Hearing, 89-1, June 30, 1965, 19. sējums1965 - 95 lappuses |
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1948 amendments 61 Stat agencies Armstrong Cork Company Armstrong products bill business or representatives Buy American Act calling or commercial Columbia Income commercial activity Congress Corporation Counsel corporation or unincorporated corporations and unincorporated D.C. Code Department Distillers & Chemical District of Columbia DOWDY EHRIG enactment engaged in business exemption Federal Government foreign corporations Franchise Tax Act Government liaison offices HARSHA imposed Income and Franchise intended interpretation JOHN DOWDY K Street language legislative history maintain an office maintain offices maintain places March 21 National Distillers NELSEN noncommercial purposes Owens-Illinois Owens-Illinois Glass Company place of business proviso purpose of dealing respect to sales ROUDEBUSH Sagle sales of personal sales of tangible salesmen service of process SMITH Smith's activities sole purpose solicitation statute subchapter tangible personal property Tariff Commission taxation taxpayer tion trade or business U.S. App unincorporated business United vocation or calling warehouse Washington Counsel Washington office WIXON words trade
Populāri fragmenti
44. lappuse - The indispensable necessity of complete authority at the seat of government carries its own evidence with it. It is a power exercised by every legislature of the Union, I might say of the world, by virtue of its general supremacy.
44. lappuse - State comprehending the seat of the government for protection in the exercise of their duty might bring on the national councils an imputation of awe or influence equally dishonorable to the Government and dissatisfactory to the other members of the confederacy. This consideration has the more weight as the gradual accumulation of public improvements at the stationary residence of the government would be both too great a public pledge to be left in the hands of a single State and would create so...
44. lappuse - Without it, not only the public authority might be insulted, and its proceedings be interrupted with impunity, but a dependence of the members of the general government on the state comprehending the seat of the government, for protection in the exercise of their duty, might bring on the national councils an imputation of awe or influence, equally dishonourable to the government and dissatisfactory to the other members of the confederacy.
51. lappuse - ... that community has a right to insist that its abandonment ought not to be presumed, in a case in which the deliberate purpose of the state to abandon it does not appear...
71. lappuse - The measure of the income tax shall be that portion of the net income of the corporation and unincorporated business as is fairly attributable to any trade or business carried on or engaged in within the District and such other net income as is derived from sources within the District...
67. lappuse - When a foreign corporation shall transact business in the District without having any place of business or resident agent therein, service upon any officer or agent or employee of such corporation in the District shall be effectual as to suits growing out of contracts entered into or to be performed, in whole or in part, in the District of Columbia or growing out of any tort committed in the said District.
3. lappuse - For the privilege of carrying on or engaging in any trade or business within the District and of receiving income from sources within the District...
29. lappuse - trade or business" include the engaging in or carrying on of any trade, business, profession, vocation or calling, or commercial activity; and include the performance of the functions of a public office: Provided, however, That the words "trade or business...
40. lappuse - District, by a corporation or unincorporated business which does not physically have or maintain an office, warehouse, or other place of business in the District, and which has no officer, agent, or representative having an office or other place of business in the District, during the taxable year...
44. lappuse - State comprehending the seat of the government, for protection in the exercise of their duty, might bring on the national councils an imputation of awe or influence, equally dishonorable to the government and dissatisfactory to the other members of the Confederacy. This consideration has the more weight, as the gradual accumulation of public improvements at the stationary residence of the government would be both too great a public pledge to be left in the hands of a single State...