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" 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 to one per centum upon the entire net income over... "
Fire Insurance Laws, Taxes and Fees - Página 484
1913
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 páginas
...represented by shares organized under the laws of any foreign country and engaged in business in any State or Territory of the United States or in Alaska, or in the District of Columbia, are subject to the payment of the federal corporation excise tax. Here again, the word " territory...
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The American Year Book

1911 - 930 páginas
...and having a capital stock, and insurance companies, organized under the laws of the United States, " shall be subject to pay annually a special excise tax with respect to tlie currying on or doing business equivalent to one per cent upon the entire net income, over and...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volumen13

United States. Office of Commissioner of Internal Revenue - 1911 - 232 páginas
...tax so imposed is not upon the property of the corporation or the income derived therefrom, but is " a special excise tax with respect to the carrying on or doing business," such tax, as applied to the business so carried on by such foreign steamship companies, is not upon...
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The Origin and Growth of the American Constitution: An Historical Treatise ...

Hannis Taylor - 1911 - 738 páginas
...or of any state or territory of the United States, . . . shall be subject to pay annually a special tax with respect to the carrying on, or doing business by such corporation." The advocates of the validity of the tax rest its constitutionality mainly upon the proposition that...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 páginas
...organized under the laws of any foreign 8 country and engaged in business in any State or Territory of 9 the United States, or in Alaska or in the District of Columbia, 10 shall be subject to pay annually a special excise tax with 11 respect to the carrying on or doing...
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Acts of Congress, Treaties, Proclamations, and Decisions of the Supreme ...

United States. Bureau of Insular Affairs - 1912 - 762 páginas
...or hereafter organized under the laws of any foreign country and engaged in business in any State or Territory of the United States or in Alaska or in...corporation, joint stock company or association, or insurance comcome te ° n Det in P an y> equivalent to one per centum upon the entire net come ' income over...
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Principles of the Constitutional Law of the United States

Westel Woodbury Willoughby - 1912 - 678 páginas
...hereafter organized under the laws of any foreign country, and engaged in business in any State or Territory of the United States or in Alaska or in...carrying on or doing business by such corporation, joint-stock company or association, or insurance company equivalent to one per centum upon the entire...
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Auditing Theory and Practice

Robert Hiester Montgomery - 1912 - 716 páginas
...person, firm, or copartnership residing in the United States, any Territory thereof, or in Alaska or the District of Columbia, shall be subject to pay...respect to the carrying on or doing business by such person equivalent to one per centum upon the entire net income over and above five thousand dollars...
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Law of Corporations

John Thomas Mulligan - 1913 - 616 páginas
...or hereafter organized under the laws of any foreign country and engaged in business in any state or territory of the United States or in Alaska or in...association, or insurance company, equivalent to one per centum upon the entire net income over and above five thousand dollars received by it from all...
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Tariff Handbook

United States. Congress. House. Committee on Ways and Means - 1913 - 832 páginas
...or hereafter organized under the laws of any foreign country and engaged in business in any State or Territory of the United States or in Alaska or in...with respect to the carrying on or doing business by euch corporation, joint-stock company or association, or insurance company, equivalent to one per centum...
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