American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3569
... death of Kent on May 7 , 1917. The value of such prop erty at said date was approximately $ 350,000 . Shortly thereafter plaintiff paid to the predecessor in office of the defendant a certain . sum as the federal estate tax on the ...
... death of Kent on May 7 , 1917. The value of such prop erty at said date was approximately $ 350,000 . Shortly thereafter plaintiff paid to the predecessor in office of the defendant a certain . sum as the federal estate tax on the ...
Page 3570
... death , except in case of a bona fide sale for a fair consideration in mon- ey or money's worth . * * " ( c ) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person , or ...
... death , except in case of a bona fide sale for a fair consideration in mon- ey or money's worth . * * " ( c ) To the extent of the interest therein held jointly or as tenants in the entirety by the decedent and any other person , or ...
Page 3572
... death of either , may it be properly said that any " transfer , " within the meaning of the statute , occurs with re- spect to said property at the death of either ? If not , to what extent is the value of such an estate material or ...
... death of either , may it be properly said that any " transfer , " within the meaning of the statute , occurs with re- spect to said property at the death of either ? If not , to what extent is the value of such an estate material or ...
Page 3585
... death of the widow . They were directed on the death of the widow to set aside sufficient funds to provide for the other annuities . The will contained this provision : " And I hereby invest my said wife with full power and authority ...
... death of the widow . They were directed on the death of the widow to set aside sufficient funds to provide for the other annuities . The will contained this provision : " And I hereby invest my said wife with full power and authority ...
Page 3586
... death of the testator was decreased therefore to the extent of interest therefrom bequeathed to charity for the life of the widow . Using the figures which do not seem to be in dispute the taxable value of the $ 250,000 may be thus ...
... death of the testator was decreased therefore to the extent of interest therefrom bequeathed to charity for the life of the widow . Using the figures which do not seem to be in dispute the taxable value of the $ 250,000 may be thus ...
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action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City