American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
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Page 3703
... Decision No. 3386 , under date of August 22 , 1922 , that department abandoned that rule and placed lessees on the ... decision the regulations provided that a lessee of oil and gas wells was entitled to no allowance for depletion ...
... Decision No. 3386 , under date of August 22 , 1922 , that department abandoned that rule and placed lessees on the ... decision the regulations provided that a lessee of oil and gas wells was entitled to no allowance for depletion ...
Page 3762
... decision is strongly supported by Farmers ' Loan & Trust Co. v . Council Bluffs Gas & E. L. Co. ( C. C. ) 90 Fed . 806. Admittedly the ultimate decision of the question is for the federal rather than the state courts , and the reasoning ...
... decision is strongly supported by Farmers ' Loan & Trust Co. v . Council Bluffs Gas & E. L. Co. ( C. C. ) 90 Fed . 806. Admittedly the ultimate decision of the question is for the federal rather than the state courts , and the reasoning ...
Page 3767
... decision refers to the act of 1916 , which the court interpreted to apply to transfers made before as well as after the pas- sage of the law . The decision was reversed by the Supreme Court of the United States in Shwab v . Doyle , 258 ...
... decision refers to the act of 1916 , which the court interpreted to apply to transfers made before as well as after the pas- sage of the law . The decision was reversed by the Supreme Court of the United States in Shwab v . Doyle , 258 ...
Page 3780
... decision of the Supreme Court of the United States renders their further consideration unnecessary . The case of Gould v . Gould lays down most emphatically that in cases of doubt the construction must be most strongly against the ...
... decision of the Supreme Court of the United States renders their further consideration unnecessary . The case of Gould v . Gould lays down most emphatically that in cases of doubt the construction must be most strongly against the ...
Page 3813
... decision may be stated in this query : Should the plaintiff , as trustee under the trust deed , reimburse the executor of Mrs. Bostwick's will for the pay- ments made by it for account of the trust fund under the trust deed for federal ...
... decision may be stated in this query : Should the plaintiff , as trustee under the trust deed , reimburse the executor of Mrs. Bostwick's will for the pay- ments made by it for account of the trust fund under the trust deed for federal ...
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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