Cases Decided in the Court of Claims of the United States, Volúmenes55-62U.S. Government Printing Office, 1927 |
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Resultados 1-5 de 100
Página 6
... amount of income tax due from plaintiff for the years 1916 to 1919 , inclusive , the plaintiff signed a waiver of the limitation of five years as provided by section 250 ( d ) of the revenue act of 1921 , 42 Stat . 264 , which was duly ...
... amount of income tax due from plaintiff for the years 1916 to 1919 , inclusive , the plaintiff signed a waiver of the limitation of five years as provided by section 250 ( d ) of the revenue act of 1921 , 42 Stat . 264 , which was duly ...
Página 59
... amount of land - grant deduction for troops of the United States . The accounting officer also withheld in said settlement an additional amount of 36 cents , claiming a like overpayment to that extent on account of an allowance due the ...
... amount of land - grant deduction for troops of the United States . The accounting officer also withheld in said settlement an additional amount of 36 cents , claiming a like overpayment to that extent on account of an allowance due the ...
Página 68
... amount as is legally refundable , " on the ground that the tax as originally com- puted was based on the following errors : " 1. By reducing invested capital by the amount of our excess - profits tax for the year ending August 31 , 1917 ...
... amount as is legally refundable , " on the ground that the tax as originally com- puted was based on the following errors : " 1. By reducing invested capital by the amount of our excess - profits tax for the year ending August 31 , 1917 ...
Página 71
... amount of taxes to be paid , and where the amount of taxes due for an entire taxable year is involved the lan- guage of the statute furnishes a method that is clear and complete . It levies a tax to be " paid for each taxable year ...
... amount of taxes to be paid , and where the amount of taxes due for an entire taxable year is involved the lan- guage of the statute furnishes a method that is clear and complete . It levies a tax to be " paid for each taxable year ...
Página 76
... amount of the deduction . ( 3 ) In the third class it appears that the plaintiff presented its bills at net fares , as in the second class mentioned above . It was paid the amount shown in the bills . Payment was accepted without ...
... amount of the deduction . ( 3 ) In the third class it appears that the plaintiff presented its bills at net fares , as in the second class mentioned above . It was paid the amount shown in the bills . Payment was accepted without ...
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Términos y frases comunes
amount approved April Army Attorney General Herman authority bill of lading carrier cent Chickasaw Nations Choctaw and Chickasaw club cofferdam Commissioner of Internal compensation Congress contracting officer contractor corporation court decided court made special Court of Claims December decided that plaintiff defendant delivered the opinion delivery Department Dismissed Engine entitled to recover excess-profits tax expenses filed findings of fact follows furnished Government Hampton Roads helmet income tax Indians Internal Revenue January Judge judgment July June 15 leases manufacture March ment Navy November NOVEMBER 22 October paid parties payment petition purchase Railroad Refund of income Reporter's Statement revenue act Secretary Secretary of War September September 13 shipment Shipping Board special findings statute suit Supreme Court thereof tiff tion transportation United Cigar Stores United States Army United States Navy vessel writ of certiorari
Pasajes populares
Página 431 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Página 186 - gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
Página 86 - States, outside established harbor lines, or where no harbor lines have been established, except on plans recommended by the Chief of Engineers and authorized by the Secretary of War; and it shall not be lawful to excavate or nil, or in any manner to alter or modify the course, location, condition, or capacity of, any port, roadstead, haven, harbor, canal, lake, harbor of refuge, or inclosure within the limits of any breakwater, or of the channel of any navigable water of the United States...
Página 89 - An act making appropriations for the construction, repair, and preservation of certain public works on rivers and harbors, and for other purposes...
Página 332 - No person who may hereafter be a collector or holder of public moneys, shall have a seat in either house of the general assembly...
Página 62 - ... a public highway, for the use of the government of the United States, free from toll or other charge upon the transportation of any property or troops of the United States.
Página 72 - But in statutes levying taxes the literal meaning of the words employed is most important for such statutes are not to be extended by Implication beyond the clear import of the language used.
Página 679 - WITNESSETH that the said parties of the first part, for and in consideration of the sum of thirty five thousand dollars gold coin of the United States of America to them in hand paid by the said party of the second part...
Página 397 - The cause of action in respect of a shipment of property shall, for the purposes of this section, be deemed to accrue upon delivery or tender of delivery thereof by the carrier, and not after.
Página 587 - ... dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year ; such taxes to be paid by the person paying such dues or fees ; * * *