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" ... (2) In the case of a civil action by a corporation under paragraph (1) of subsection (a) of section 1346, in the judicial district m which is located the principal place of business... "
The Gold Clause Cases - Page 36
by United States. Supreme Court - 1934
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...principal place of business is located in the United States ; or, if it has no such place of business or agency in the United States, then with the Collector of Internal Revenue at Baltimore, Maryland. The Commissioner of Internal Revenue is given authority to grant a reasonable extension of time for...
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The Abridgment 1915: Containing the Annual Message of the President of the ...

United States. Congress. Joint Committee on Printing, United States. President (1913-1921 : Wilson) - 1916 - 1044 pages
...business is carried on within the United States, or if there be no legal residence or place of business in the United States, then with the collector of internal revenue at Baltimore, Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury,...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - 1916 - 804 pages
...busiLine 12, after the word " States," insert : " Or if there be no legal residence or place of business in the United States, then with the collector of internal revenue at Baltimore, Maryland," so that this part of paragraph D, beginning with the first sentence on page 7, will read: On or before...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 pages
...legal residence or principal place of business, or if there be no legal residence or place of business in the United States, then with the collector of internal revenue at Baltimore, Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury,...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 pages
...legal residence or principal place of business, or if there be no legal residence or place of business in the United States, then with the collector of internal revenue at Baltimore, Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury,...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...legal residence or principal place of business, or if there be no legal residence or place of business in the United States, then with the collector of internal revenue at Baltimore, Maryland, 98 in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 pages
...legal residence or principal place of business, or if there be no legal residence or place of business in the United States, then with the collector of internal revenue at Baltimore, Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury,...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...legal residence or principal place of business, or if there be no legal residence or place of business in the United States, then with the collector of internal revenue at Baltimore, Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury,...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 pages
...legal residence or principal place of business, or if there be no legal residence or place of business in the United States, then with the collector of internal revenue at Baltimore, Maryland, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury,...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 pages
...legal residence or principal place of business, or, if he has no legal residence or place of business in the United States, then with the Collector of Internal Revenue at Baltimore, Maryland.8 Although 4 This statement is based upon the ruling contained in Regulations 33, Art. 10,...
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