corporation excise taxの例文

例文

1. This effect was reaffirmed in " Bowers v . Kerbaugh-Empire Co . ", Supreme Court reviewed " Pollock ", the Corporation Excise Tax Act of 1909, and the Sixteenth Amendment.
2. The Corporation Excise Tax Act of 1909 was enacted on August 5, 1909, and was effective retroactively to January 1, 1909 . For the years 1909 through 1912, the taxpayer filed tax returns under the 1909 Act, showing gross receipts from the sale of manufactured lumber and, in arriving at the amount of net income subject to tax under the 1909 Act, deducted an amount based on the $ 40-per-acre value, rather than the actual cost of about $ 20 per acre.