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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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Página 144
por United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1911
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Harvard Law Review, Volume 24

1911 - 728 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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 220

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1911 - 754 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...
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - 1911 - 550 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...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 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 of business," such tax, as applied to the business so carried on by such foreign steamship companies...
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Acts of Congress, Treaties, Proclamations, and Decisions of the Supreme ...

United States. Bureau of Insular Affairs - 1912 - 762 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...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 - 684 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...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
...all sources during each year; or, if a nonresident, such nonresident person shall likewise be subject to pay annually a special excise tax with respect to the carrying on or doing business by such person equivalent to one per centum upon the amount of net income over and above five thousand dollars...
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Business Law for Business Men, State of California: A Reference Book Showing ...

Anthony Jennings Bledsoe - 1912 - 1144 páginas
...Alaska or District of Columbia. The tax must be paid annually to the United States, of 6ne percentum upon the entire net income over and above five thousand dollars received from all sources during each year, exclusive of amounts received as dividends on stock of other corporations....
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United States Congressional Serial Set

1913 - 714 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...stock company or association or insurance company." This clause of the section clearly includes the Manila Railroad Co. unless the limitation, "engaged...
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Tariff Handbook

United States. Congress. House. Committee on Ways and Means - 1913 - 832 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 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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