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" It is true that Congress cannot convert into a corporation an organization which by the law of its State is deemed to be a partnership. But nothing in the Constitution precludes Congress from taxing as a corporation an association which, although unincorporated,... "
Revenue Act, 1936: Hearings Before the Committee on Ways and Means, House of ... - Page 863
1936 - 890 pages
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American Federal Tax Reports, Volume 5

1927 - 1150 pages
...thing to which the tax was here applied is confessedly income earned in the name of the association. It is true that Congress cannot convert into a corporation...transacts its business as if it were Incorporated. The power of Congress so to tax associations is not affected by the fact that, under the law of a particular...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 269

United States. Supreme Court - 1926 - 688 pages
...thing to which the tax was here applied is confessedly income earned in the name of the Association. It is true that Congress cannot convert into a corporation...transacts its business as if it were incorporated. The power of Congress so to tax associations is not affected by the fact that, under the law of a particular...
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California Law Review, Volume 14

1926 - 552 pages
...thing to which the tax was here applied is confessedly income earned in the name of the association. It is true that Congress cannot convert into a corporation...transacts its business as if it were incorporated. The power of Congress so to tax associations is not affected by the fact that, under the law of a particular...
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Journal of Accountancy, Volume 41

1926 - 500 pages
...applied is confessedly income earned in the name of the association. It is true that congress can not convert into a corporation an organization which by...transacts its business as if it were incorporated. The power of congress so to tax associations is not affected by the fact that, under the law of a particular...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - 1926 - 620 pages
...applied is confessedly income earned in the name of the association. It is true that Congress can not convert into a corporation an organization which by...transacts its business as if it were incorporated. The power of Congress so to tax associations is not affected by the fact that, under the law of a particular...
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The Bulletin of the National Tax Association, Volumes 11-12

National Tax Association - 1926 - 622 pages
...corporations. While it is true that Congress may not declare a thing income which is not so, in fact, or convert into a corporation an organization which by the law of its state is deemed a partnership, yet the thing taxed here was confessedly income earned in the name of the association...
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American law reports annotated, Volume 46

1927 - 1640 pages
...to which the tax was here applied is confessedly income earned in the нате of the association. It is true that Congress cannot convert into a corporation...transacts its business as if it were incorporated. The power of Congress so to tax associations is not affected by the fact that, under the law of a particular...
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United States Supreme Court Reports, Volume 70

United States. Supreme Court - 1927 - 1138 pages
...thing to which the tax was here applied is confessedly income earned in the name of the Association. It is true that Congress cannot convert into a corporation...transacts its business as if it were incorporated. The power of Congress so to tax associations is not affected by the fact that, under the law of a particular...
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United States Supreme Court Reports, Volume 70

United States. Supreme Court - 1927 - 1140 pages
...earned in the name of the Association. It is true that Congress cannot convert into a corporation en organization which by the law of its State is deemed...transacts its business as if it were incorporated. The power of Congress so to tax associations is not affected by the fact that, under the law of a particular...
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Cases Argued and Decided in the Supreme Court of the United ..., Volumes 269-271

United States. Supreme Court - 1927 - 1510 pages
...earned in the name of the Association. It is true that Congress cannot convert into a corporation iwi organization which by the law of its State is deemed to be a partnership. Hut nothing in the Constitution precludes Congress from taxing as a corporation an association which,...
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