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" Columbia, shall be subject *to[144 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... "
A Treatise on the Federal Corporation Tax Law: Including Therein a ... - 115. lappuse
autors: Thomas Gold Frost - 1911 - 321 lapas
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The Tribune Almanac and Political Register

1910 - 410 lapas
...respect to the arrying on or doing business by such corporation, Joint stock company or assoclaIOB, or insurance company, equivalent to one per centum upon the entire net Income кг and above five thousand dollars received by It from all sources during such year, •elusive of...
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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
...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 above $5,000 received by it from all sources during each year, exclusive of amounts received by it as dividends...
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Cases Decided in the Court of Claims of the United States, 90. sējums

United States. Court of Claims - 1940 - 756 lapas
...the tax hereby imposed ; or if organized under the laws of any foreign country, upon the amount of net income over and above five thousand dollars received by it from business transacted and capital invested within the United States and its Territories, Alaska, and...
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Outlook and Independent, 93. sējums

1909 - 1108 lapas
...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...thousand dollars received by it from all sources, etc. ' The Act goes on to require the corporations to make periodical reports concerning their business...
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The Journal of political economy, 33. sējums

1925 - 824 lapas
...ERA Seligman, The Income Tax, p. 514. for profit, and having a capital stock represented by shares, "upon the entire net income over and above five thousand dollars received by it from all sources during the year."1 The net income was to be determined by deducting from the gross income: necessary expenses...
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The Outlook, 94. sējums

1910 - 1102 lapas
...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,...received by it from all sources during such year. . . . Mr. Pierson says, in substance, that he concedes that the foregoing tax is an excise tax ; that...
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Fire Insurance Laws, Taxes and Fees

1913 - 502 lapas
...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 percentum upon the entire net income over and above five thousand dollars received by it from all sources...
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Cases on the Law of Partnership: Including Limited Partnerships, 1. sējums

Eugene Allen Gilmore - 1908 - 832 lapas
...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...thousand dollars received by it from all sources; * * * or if organized under the laws of any foreign country, * * * from business transacted and capital...
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Cases on the Law of Partnership: Including Limited Partnerships, 1. sējums

Eugene Allen Gilmore - 1908 - 834 lapas
...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...thousand dollars received by it from all sources; * * * or if organized under the laws of any foreign country, * * * from business transacted and capital...
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Statutes of the United States of America

United States - 1909 - 374 lapas
...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...income over and above five thousand dollars received Ъу it from all sources during such year, exclusive of amounts received by it as dividends upon stock...
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