National University Law Review, Volumen6National University Law School, 1926 |
Dentro del libro
Resultados 1-5 de 42
Página 47
... Board.R The fact that no scandal has ever attached to any mem- ber of the Commission during its entire existence , and the further fact that the members of the Commission untiringly devote their time and energy to their work in an ...
... Board.R The fact that no scandal has ever attached to any mem- ber of the Commission during its entire existence , and the further fact that the members of the Commission untiringly devote their time and energy to their work in an ...
Página 92
... Board of Tax Appeals and the Courts . The broad fundamentals of federal taxing powers are very well established in the decided cases which are cited and discussed in considering these foundations of the fed- eral revenue system . Many ...
... Board of Tax Appeals and the Courts . The broad fundamentals of federal taxing powers are very well established in the decided cases which are cited and discussed in considering these foundations of the fed- eral revenue system . Many ...
Página 99
... recognizing for the first time in our income tax laws the distinction between earned and unearned income and establishing the Board of Tax Appeals . III . Analysis of Revenue Acts , Enacted Subsequent and 99 LAW REVIEW.
... recognizing for the first time in our income tax laws the distinction between earned and unearned income and establishing the Board of Tax Appeals . III . Analysis of Revenue Acts , Enacted Subsequent and 99 LAW REVIEW.
Página 105
... Board of Tax Appeals ( 12 ) Jurisdiction ( 13 Procedure before Board of Tax Appeals ( 14 ) Interest on delinquent taxes ( 15 ) Abatement claims : Under prior Acts Under 1921 Act . Under 1924 Act . ( 16 ) Effect of abatement claim ( 17 ) ...
... Board of Tax Appeals ( 12 ) Jurisdiction ( 13 Procedure before Board of Tax Appeals ( 14 ) Interest on delinquent taxes ( 15 ) Abatement claims : Under prior Acts Under 1921 Act . Under 1924 Act . ( 16 ) Effect of abatement claim ( 17 ) ...
Página 106
... Board of Tax Appeals ( 19 ) Judicial remedy for recovery of tax illegally collected 11. Capital Stock Tax : ( 1 ) Provisions of various acts ( 2 ) Corporations defined ( 3 ) Carrying on or doing business interpreted ( 106 NATIONAL ...
... Board of Tax Appeals ( 19 ) Judicial remedy for recovery of tax illegally collected 11. Capital Stock Tax : ( 1 ) Provisions of various acts ( 2 ) Corporations defined ( 3 ) Carrying on or doing business interpreted ( 106 NATIONAL ...
Otras ediciones - Ver todas
Términos y frases comunes
action adopted Amendment American amount appeal application appointed authority Bailments bill Board capital carriers citizens civil law claim clause Code Commission committee common law Company Congress considered Constitution corporation DEAN decision declared District due process duty effect English Law established evidence existence fact Federal foreign Fourteenth Amendment glass held important income interest international law Interstate Commerce Interstate Commerce Commission invention judges judicial jurisdiction jus sanguinis jus soli Justice Justinian legislative legislature matter ment National University Law nature Negotiable Instruments opinion party patent payment person Phellis political practice present President principle process of law profits provisions question Railroad rates reason recognized regulations result Revenue Act Roman Law rule salaries Senate Sixteenth Amendment statute supra Supreme Court taxable taxation term territory thereof tion treaty United
Pasajes populares
Página 29 - That if any person shall, within the territory or jurisdiction of the United States, enlist or enter himself, or hire or retain another person to enlist or enter himself, or to go beyond the limits or jurisdiction of the United States with intent to be enlisted or entered in the service of any foreign prince, State, colony, district, or people, as a soldier, or as a marine or seaman, on board of any vessel of war, letter of marque, or privateer, every person, so offending, shall be deemed guilty...
Página 30 - ... means not only the right of the citizen to be free from the mere physical restraint of his person, as by incarceration, but the term is deemed to embrace the right of the citizen to be free in the enjoyment of all his faculties ; to be free to use them in all lawful ways ; to live and work where he will ; to earn his livelihood by any lawful calling ; to pursue any livelihood or avocation, and for that purpose to enter into all contracts which may be proper, necessary and essential to his carrying...
Página 19 - ... The jurisdiction of the nation within its own territory is necessarily exclusive and absolute. It is susceptible of no limitation not imposed by itself. Any restriction upon it, deriving validity from an external source, would imply a diminution of its sovereignty to the extent of the restriction, and an investment of that sovereignty to the same extent in that power which could impose such restriction.
Página 8 - ... avail itself of experience, to exercise its reason, and to accommodate its legislation to circumstances.
Página 2 - If not found to be so, we must look to those settled usages and modes of proceeding existing in the common and statute law of England before the emigration of our ancestors, and which are shown not to have been unsuited to their civil and political condition, by having been acted on by them after the settlement of this country.
Página 48 - ... 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...
Página 48 - July seventeenth, nineteen hundred and sixteen; the compensation of the present President of the United States during the term for which he has been elected, and the judges of the Supreme and inferior courts of the United States now in office, and the compensation of all officers and employees of a State, or any political subdivision thereof, except when such compensation is paid by the United States Government.
Página 7 - This provision is made in a constitution intended to endure for ages to come, and, consequently, to be adapted to the various crises of human affairs.
Página 70 - Income may be defined as the gain derived from capital, from labor, or from both combined," provided it be understood to include profit gained through a sale or conversion of capital assets, to which it was applied in the Doyle Case (pp.
Página 88 - The income of foreign governments received from investments in the United States in stocks, bonds, or other domestic securities, owned by such foreign governments, or from interest on deposits in banks in the United States of moneys belonging to such foreign governments, or from any other source within the United States...