Judgment Search Results Home > Cases Phrase: finance no 2 act 2009 chapter iii direct taxes Sorted by: old Page 94 of about 75,457 results (0.577 seconds)

Riggs Vs. Del Drago

Court : US Supreme Court

..... revenue code -- and in violation of the supremacy (art. vi, cl. 2) and the uniformity (art. i, sec. 8, cl. 1) clauses of the constitution. [ footnote 3 ] the importance of the question moved us to grant certiorari. we ..... to represent the interests of the infant remaindermen under the residuary trust, urged that the tax be apportioned. the surrogate overruled the constitutional objections and directed apportionment. [ footnote 2 ] the new york court of appeals by a divided court reversed, holding 124 repugnant to the federal estate tax law -- particularly to 826(b) of the internal ..... ." [ footnote 10 ] this section was first adopted in 408 of the 1918 act, 40 stat. 1057. see h.rep. no. 767, 65th cong., 2d sess. [ footnote 11 ] this section was added by 403(c) of the revenue act of 1942, approved october 21, 1942. see h.rep. no. 2333, 77th cong., 2d sess., p. 161. [ footnote 12 ] this .....

Helvering Vs. Ohio Leather Co.

Court : US Supreme Court

..... the original house bill contained complicated provisions affording some relief to corporations with deficits, or contractually obligated either to pay debts or not to pay dividends, the senate finance page 317 u. s. 111 committee struck them all out, substituting only a provision dealing with a credit for contractual prohibitions against the payment of dividends. [ ..... certain date subsequent to the close of the taxable year, and a credit in computing the tax on undistributed profits was not allowable under 26(c)(2) of the revenue act of 1936, since the contract did not require the specified portion of earnings "to be paid within the taxable year" or "to be irrevocably ..... [ footnote 9 ] appeals to congress because of the limited scope of 26(c)(2) were successful in 1938. section 27(a)(4) of the revenue act of 1938 allows a credit without reference to the particular terms or requirements of the indebtedness. see h.rep. no. 1860, 75th cong., 3d sess., p. 4. [ footnote 10 ] this legislative .....

Salig Ram Vs. Emperor

Court : Allahabad

Reported in : AIR1943All26

..... action criminal and punishable as a crime, it undoubtedly aggravated the crime and enhanced the punishment. by section 23 of ordinance no. 2 of 1942, a special rule of evidence inconsistent with the evidence act of 1872 was enacted. section 24 enacted a special rule of procedure for the recovery of fines inconsistent with section 38c, ..... as such, the ordinance is not ultra vires the governor-general.19. the conclusion that ordinance no. 2 comes within the purview of item 2 of the concurrent list may be supported by another process of reasoning. the constitution act contains provisions similar to section 72 of the ninth schedule as regards the power of the governor ..... .' it will not be out of place to mention just a few of the acts committed by the people which necessitated the amendment of ordinance no. 2 by ordinance no. 42. telegraph wires had been cut, rails had been removed. these acts by themselves constituted grave offence because they had a tendency to paralyse the administration. but .....

The Salem Municipal Council Vs. G.F.F. Foulkes

Court : Chennai

Reported in : AIR1943Mad674; (1943)2MLJ183

..... court in upendranath basu v. municipal board, benares (1874) 9 q.b. 180 is, it seems to me, nearer in point. section 151 of the u.p. municipalities act, 1916, provides that when a building or land has remained 'vacant and unproductive of rent ' for 90 or more consecutive days during any year, the board shall remit or ..... the building was unlet during all the material period. the only question is whether it was vacant within the meaning of the statute. prima facie a house is vacant when no person occupies it. the meaning given to the word in the oxford new english dictionary as applied to land, houses, etc., is 'uninhabited, unoccupied, untenanted.' another meaning is ..... whether and how far the english authorities can be looked at for construing the section in question. most of these authorities turn upon the language of 43 elizabeth, chapter ii, which directed the levy of a poor rate by taxation of... every occupier of lands, houses...in such competent sum and sums of money...to set the poor .....

Parker Vs. Brown

Court : US Supreme Court

..... ton for deliveries into the stabilization pool. the committee is authorized to pledge the raisins held in those pools in order to secure funds to finance pool operations and make advances to growers. appellee's bill of complaint challenges the validity of the proration program as in violation of the ..... production of the united states, and has authorized marketing procedures, substantially like the california prorate program, for stabilizing the marketing of agricultural products. acting under this legislation, the secretary of agriculture has established a large number of market stabilization programs for agricultural commodities moving in interstate commerce in ..... , in the interest of consumers, current consumptive demand is to be considered and that no action shall be taken for the purpose of maintaining prices above the parity level. 2. the declared objective of the california act is to prevent excessive supplies of agricultural commodities from "adversely affecting" the market, and .....

Brady Vs. Roosevelt Steamship Co.

Court : US Supreme Court

..... private operator from being sued under the circumstances of this case, must be considered as no longer controlling. page 317 u. s. 579 there is ample support for the holding in the johnson case that 2 of the suits in admiralty act was intended to provide the only available remedy against the united states or its wholly owned ..... . and that policy has been followed. for when it comes to the utilization of corporate facilities [ footnote 2 ] in the broadening phases of federal activities in the commercial or business field, immunity from suit is not favored. keifer & keifer v. reconstruction finance corp., 306 u. s. 381 ; federal housing administration v. burr, 309 u. s. 242 . ..... owned by the united states suable on maritime causes of action under 2 of the suits in admiralty act. that it had the power to grant or withhold immunity from suit on behalf of governmental corporations is plain. federal land bank v. priddy, 295 u. s. 229 ; reconstruction finance corp. v. menihan corp., 312 u. s. 81 . .....

Attorney-general of Alberta Vs. Attorney-general of Canada and Others

Court : Privy Council

Reported in : AIR1943PC76

..... a certain fixed time and therefore such debts are not within the above mentioned principle: (1915) 84 lj kb 1275.4in the dominion of canada there was no general bankruptcy act until the year 1919 (bankruptcy act 1919 c. 36). the existing law in the dominion is to be found in r. s. c. 1927, chap. 11 as amended by 21- ..... , north american life assurance co. v. mclean. 8- (1) unless the board or any person designated by the board under the provisions of this act, issues permit in writing giving consent thereto: (a) no action or suit for the recovery of any money which is recoverable as a liquidated demand or debt in respect of any claim enforceable by virtue ..... be presented, nor is it one provable in bankruptcy (see halsbury's laws of england, edition 2, vol. 2, pp. 59 and 268). the dominion act is very similar to the english bankruptcy acts so far as those matters are concerned, and there appears to be no reason for thinking that a similar principle would not be applied in canada to the words " .....

Sec Vs. Chenery Corp.

Court : US Supreme Court

..... legislation to give to investors and consumers full protection against the deleterious practices page 318 u. s. 91 which have characterized certain holding company finance in the past." sen.rep.no.621, 74th cong., 1st sess., p. 28. similarly, the authority given the commission by 11 was intended to be responsive to the ..... "effectiveness" to the proposed plan and entered page 318 u. s. 97 "adverse findings" against it under 7(d)(1) and 7(d)(2) of the controlling act, resting its refusal to approve on this statement: "we find that the provisions for participation by the preferred stock hold by the management result in the ..... situation before it. through its preoccupation with the special problems of utility reorganizations, the commission accumulates an experience and insight denied to others. had the commission, acting upon its experience and peculiar competence, promulgated a general rule of which its order here was a particular application, the problem for our consideration would be very .....

S.R. Ramaswami Aiyar Vs. K.C. Saptharishi Reddiar

Court : Chennai

Reported in : AIR1943Mad598; (1943)1MLJ297

..... who is a man of position and wealth was chosen, because quite apart from the dominant interest he possesses in the village, he commands the necessary labour and finance to get the channel repairs made without waiting until the last pattadar has paid his quota. secondly, i cannot get away from the idea that the provision for ..... the section which refers to one and only one exception and that is confined to a specified class of bonds executed for the performance of a public duty or act in which the public are interested.8. the courts below, and the respondent here, have relied on the line of cases decided in this court regarding stipulations ..... different considerations may apply after the coming into force of the indian sale of goods act, 1930, which excludes money from this class of goods. as to this we express no opinion. the highest bidder purchases the chit by offering (1) the highest discount, (2) a bond for the future payments of instalments and these two things together constitute the .....

Helvering Vs. Griffiths

Court : US Supreme Court

..... ways and means committee, 74th cong., 2d sess., pp. 193, 745; cf. hearings on the revenue act, 1936, senate finance committee, 74th cong., 2d sess., pp. 210, 211, 256, 257; h.rep. no. 1860, 75th cong., 3d sess., pp. 2, 3; report of the subcommittee of house committee on ways and means, proposed revision of the revenue laws ..... 26, 1936, 74th cong., 2d sess., hearings on the revenue act, 1936, house ways and means committee, 74th cong., 2d sess., pp. 5-8. [ footnote 10 ..... 1932); article 115-8 of treasury regulations 86 (promulgated under the revenue act of 1934). [ footnote 7 ] article 1548, treasury regulations 62; articles 1548, 1599, treasury regulations 65 and 69; articles 600, 628, treasury regulations 74. [ footnote 8 ] h.doc. no. 418, 74th cong., 2d sess., pp. 2, 3. [ footnote 9 ] h.r. committee print, march .....