American Law Reports Annotated, Svazek 102Lawyers Co-operative Publishing Company, 1936 |
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Strana 113
... transfer or sale . " Section 800 imposes liabil- ity for the tax upon the transferor , the transferee and the corporation whose stock is transferred . Petitioner was organized under the laws of New Jersey as a step in carrying out a ...
... transfer or sale . " Section 800 imposes liabil- ity for the tax upon the transferor , the transferee and the corporation whose stock is transferred . Petitioner was organized under the laws of New Jersey as a step in carrying out a ...
Strana 115
... transfer tax . It was held in Marconi Wireless Teleg . Co. v . Duffy ( 1921 ; D. C. ) 273 F. 197 , under a statute identical with the one quoted supra , that where pe- titioner had transferred its property and assets to another ...
... transfer tax . It was held in Marconi Wireless Teleg . Co. v . Duffy ( 1921 ; D. C. ) 273 F. 197 , under a statute identical with the one quoted supra , that where pe- titioner had transferred its property and assets to another ...
Strana 117
... transfer was held to be taxable under a statute pro- viding , " There is hereby imposed . a tax on all sales , or agree- ments to sell , or memoranda of sales , or deliveries , or transfers , of shares or certificates of stock , in any ...
... transfer was held to be taxable under a statute pro- viding , " There is hereby imposed . a tax on all sales , or agree- ments to sell , or memoranda of sales , or deliveries , or transfers , of shares or certificates of stock , in any ...
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action affirmed amendment appeal authority bank bankruptcy beneficiary bonds Bulk Sales Act cause certificate certiorari claim Commissioner of Internal Constitution contract contractor contributory negligence corporation court of equity creditors decision decree deed defendant deputy district duty effect equity error evidence ex rel fact filed Fourteenth Amendment funds guardian held holder income tax indorsement injury interest Internal Revenue Iowa issue judge judgment judicial jurisdiction land liability lien Lumber mechanic's lien ment municipal negligence Negotiable Instruments notice Okla opinion optometry owner paid parties patent ambiguity payment person petition plaintiff proceeding purpose quiet title received refunding rule sheriff sion stat statute statutory stockholders suit Supplementing annotation supra surety taxable taxpayer thereof tion trial court trust instrument trustee in bankruptcy usurious validation vendee voluntary writ writ of certiorari