Neumann v IRC [1934] AC 215, [1934] UKHL TC_18_332 1 February 1934
Sur-tax-Return of total income-Dividend paid without deduction of Income Tax by property-owning company out of rents received in excess of Schedule A assessments-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Rule 20 of the General Rules; Finance Act, 1927 (17 & 18 Geo. V, c. 10), Sections 38 and 39; Finance Act, 1931 (21 A 22 Geo. V, c. 28), Section 7.
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