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" Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business... "
An Analysis and Interpretation of the Federal Income Tax Law - 54. lappuse
autors: Henry M. Foote, Robert John Tracewell - 1914 - 73 lapas
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Cases Decided in the Court of Claims of the United States, 53. sējums

United States. Court of Claims - 1919 - 740 lapas
...State or Territory of the United States * * * Opinion of th« Conri. shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation * * * equivalent to one per centum upon the entire net income over and...
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Outlook and Independent, 93. sējums

1909 - 1106 lapas
...for profit and having a capital stock represented by shares . . . shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by such corporation . . . equivalent to one per centum upon the entire net income over and...
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Congressional Record: Proceedings and Debates of the ..., 65. sējums,2. daļa

United States. Congress - 1924 - 1048 lapas
...stock represented by bhares, shall pay annually, aside from nny other special taxes levied upon them, a special excise tax with respect to the carrying on or doing business by such corporation, Joint-stock company, or association, equivalent to 1 per cent upon the...
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Harvard Law Review, 30. sējums

1917 - 914 lapas
...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....
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Transactions, 18. sējums

Maryland State Bar Association - 1913 - 318 lapas
...the passage of the corporation tax law, as a part of the Payne Tariff law of 1909. This law levied a special excise tax with respect to the carrying on or doing of business by corporations, joint stock companies and insurance companies organized for profit and having a capital...
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Fire Insurance Laws, Taxes and Fees

1913 - 502 lapas
...of the United States or in Alaska or in the District of 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...
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Cases on the Law of Partnership: Including Limited Partnerships, 1. sējums

Eugene Allen Gilmore - 1908 - 832 lapas
...organized under the laws of the United States, or any State or Territory, * * * shall pay annually a special excise tax with respect to the carrying on or doing business, * * * equivalent to 50 cents for each $1,000 of the fair value of its capital stock," including...
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Cases on the Law of Partnership: Including Limited Partnerships, Selected ...

Eugene Allen Gilmore - 1908 - 834 lapas
...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 business, * * * equivalent to one per centum upon the entire net income over and above five thousand...
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Statutes of the United States of America

United States - 1909 - 374 lapas
...States or in Alaska or in the District of Rate on net income. 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...
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Hand Book of the United States Tariff Containing the Tariff Act of 1909 ...

Vandegrift, F.B., & Co - 1909 - 840 lapas
...of the United States or in Alaska or in the District of 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...
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