 | 1916 - 834 páginas
...which was levied "with respect to the carrying on or doing business." The rate was fixed at one percent upon the entire net income, over and above five thousand dollars, received from all sources during each year exclusive of amounts received as dividends upon stock of other corporations... | |
 | Bruce Craven, Reuben Oscar Everett - 1916 - 466 páginas
...August 5, 1909. Section 4 (paragraph S) of the act of October 3, 1913, further provides * * * That a special excise tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net income, shall be levied, assessed, and... | |
 | Henry Parker Willis - 1916 - 582 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... | |
 | United States. Congress. Senate. Committee on Finance - 1917 - 220 páginas
...Then we have the excise tax upon corporations upon which that tax is based. I read the act, "shall pay annually a special excise tax with respect to the carrying on or doing business by such corporations, joint stock company or association, or insurance company, equivalent to 50 cents for... | |
 | United States. Congress. Senate. Committee on Finance - 1917 - 226 páginas
...Then we have the excise tax upon corporations upon which that tax is based. I read the act, "shall pay annually a special excise tax with respect to the carrying on or doing business by such corporations, joint stock company or association, or insurance company, equivalent to 50 cents for... | |
 | 1917 - 690 páginas
...for profit under the laws of any foreign country and engaged in business in the United States shall pay annually a special excise tax with respect to the carrying on or doing business in the United States by such corporation, joint-stock company or association, or insurance company,... | |
 | Godfrey Nicholas Nelson - 1917 - 218 páginas
...RETURNS COMPUTATION OF TAX, COLLECTIONS, AND PENALTIES. Tax imposed. Article 1. Section 407 imposes a special excise tax with respect to the carrying on or doing business by corporations, joint-stock companies or associations, or insurance companies, as follows: Corporations... | |
 | 1924 - 1214 páginas
...power is entitled to much weight, and in this statute the intention is expressly declared to impose a special excise tax with respect to the carrying on or doing business by such corporation, joint-stock company or association, or insurance company. It is therefore apparent, giving all the... | |
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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... 
