 | 1918 - 880 頁
...by tlio appellants to be the proper amount for assessment for the year ended 5th April 1918 would be less than the full amount of the balance of the profits or gains of the trade of the appellants upon a fair and just average of the three years ended 31st December in... | |
 | 1919 - 994 頁
...year preceding." Sec. 100— Schedule (D), First Case, Rule First— " The duty to be charged . . . shall be computed on a sum not less than the full amount of the balance of the profits or gains . . . upon a fair and just average of three years . . . and shall be assessed, charged, and paid without... | |
 | 1920 - 904 頁
...(Income Tax Act 5 & 6 Viet. c. 35, 9 100 Sched. D) providing that Income Tax duty is to be charged upon a sum not less than the full amount of the balance of the profits or gains of the trade manufacture or concern.]" Lord Herschell in Russell PROFIf PBOFI* v. Town & County Bank,... | |
 | 1889 - 880 頁
...provides— "The duty to be charged in respect of" (trades, &c., not embraced in any other schedule) "shall be computed on a sum not less than the full...the balance of the profits or gains of such trade . . . upon a fair and just average of three years ending on such day of the year immediately preceding... | |
 | 1891 - 1062 頁
...contained in any other schedule of this Act.' Rule 2. The" duty to be charged shall be computed at a sum not less than the full amount of the balance of the gains, profits, and emoluments of such professions, employments, or vocations (after making such deductions,... | |
 | 1927 - 920 頁
...business or profession, and the rule applicable to Case I directs that the tax " shall be computed on the full amount of the balance of the profits or gains " of the year preceding that of assessment. The act contains no definition of what constitutes the ''balance... | |
 | 1913 - 1148 頁
...to the effect that "the duty to be charged in respect" of interest arising from foreign securities "shall be computed on a sum not less than the full amount of the sums which have been or will be received in Great Britain, in the current year, without any deduction... | |
 | 1925 - 762 頁
...that the duty to be charged upon the profits and gains which the taxpayer is entitled to receive is to be computed on a sum not less than the full amount of such profits and gains of such trade on a fair and just average of the three years immediately preceding... | |
 | 1927 - 1244 頁
...Schedule D, first case thereof, provides that the duty to be charged in respect of any trade is to be computed on a sum not less than the full amount of 'the profits or gains of such trade.' The act was not intended to tax capital. The words 'capita!,' 'income,'... | |
 | E.G.Holt,United States Department of Commerce - 1927 - 636 頁
...business or profession, and the rule applicable to Case I directs that the tax " shall be computed on the full amount of the balance of the profits or gains " of the year preceding that of assessment. The act contains no definition of what constitutes the ''balance... | |
| |
The duty to be charged in respect thereof shall be computed on a sum not less than the full amount of the balance of the profits or gains of such trade, manufacture, adventure, or concern upon a fair and just average of three years. 
