 | United States - 1909 - 140 páginas
...to 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... | |
 | Kossuth Kent Kennan - 1910 - 374 páginas
...provided that certain corporations, joint stock companies and insurance companies should be "subject to pay annually a special excise tax with respect...received by it from all sources during such year." This law is unique in the annals of fiscal experiments. Other countries have taxed corporations, but... | |
 | 1910 - 1240 páginas
...state or territory 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...and above five thousand dollars received by it from alt eources during such year, exclusive of amounts received by it as dividends upon stock of other... | |
 | Westel Woodbury Willoughby - 1910 - 728 páginas
...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." The constitutionality of this tax, as being indirect, would seem to be supported by the decisions cited... | |
 | Georgia Bar Association - 1910 - 404 páginas
...corporation doing business in the United States. The Act provides that such corporations "shall be subject to pay annually a special excise tax with respect to the carrying on or doing business by said corporation . . . equivalent to one per cent upon the entire net income over and above $5,000.00... | |
 | Kossuth Kent Kennan - 1910 - 370 páginas
...of doing business as an artificial entity" and Senator Root had admitted that the words of the law, "a special excise tax with respect to the carrying on or doing business" were equivalent to a tax on the right or privilege to transact business. 14 It will be seen that these... | |
 | George Park Fisher, George Burton Adams, Henry Walcott Farnam, Arthur Twining Hadley, John Christopher Schwab, William Fremont Blackman, Edward Gaylord Bourne, Irving Fisher, Henry Crosby Emery, Wilbur Lucius Cross - 1910 - 474 páginas
...Attorney-General, in his reply to the accountants, stated that the proposed tax was not on "profits" but on "the entire net income over and above five thousand dollars received by the corporation subject to the law." The return, therefore, requires statements of actual receipts... | |
 | 1910 - 410 páginas
...to 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 the... | |
 | United States - 1911 - 518 páginas
...State or Territory 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...per centum upon the entire net income over and above live thousand dollars received by it from all sources during such }rear, exclusive of amounts received... | |
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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... 
