Corporation tax
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 239 U.S. 69 - Anderson v. Forty-Two Broadway Co. · 1915Most cited · 84 citing opinions
The act of 1909 was not in any proper sense an income tax law, nor intended as such, but was an excise upon the conduct of business in a corporate capacity, the tax being measured by reference to the income in a manner prescribed by the act itself.