American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3569
... determined as pro- vided in section 203 " is thereby imposed " upon the transfer of the net estate of every decedent dying after the passage of this act , whether a resident or nonresident of the United States . " The material parts of ...
... determined as pro- vided in section 203 " is thereby imposed " upon the transfer of the net estate of every decedent dying after the passage of this act , whether a resident or nonresident of the United States . " The material parts of ...
Page 3591
... determined by laws of state . Interests in the estate of a testator , for the purpose of the federal tax laws , are determined by the laws of the state in which testator was dom- iciled at the time of death . 2. Powers of power . 41 ...
... determined by laws of state . Interests in the estate of a testator , for the purpose of the federal tax laws , are determined by the laws of the state in which testator was dom- iciled at the time of death . 2. Powers of power . 41 ...
Page 3592
... determined by the law of the state in which the testator had his domicile at the time of his decease . It is well settled that under the law of Pennsylvania the appointee of a power takes , when he takes , not under the will of the ...
... determined by the law of the state in which the testator had his domicile at the time of his decease . It is well settled that under the law of Pennsylvania the appointee of a power takes , when he takes , not under the will of the ...
Page 3608
... determined and computed in the manner prescribed in section 226 ( c ) of the Revenue Act of 1921 for the computation of the tax in the case of returns " made for a portion of the calendar year or for a period of less than twelve months ...
... determined and computed in the manner prescribed in section 226 ( c ) of the Revenue Act of 1921 for the computation of the tax in the case of returns " made for a portion of the calendar year or for a period of less than twelve months ...
Page 3611
... determined by his status at the time of his death , and in such case full credits shall be allowed to the surviving ... determining his net taxable income , are $ 1,000 for a single person , and $ 2,000 to a married person , with an ...
... determined by his status at the time of his death , and in such case full credits shall be allowed to the surviving ... determining his net taxable income , are $ 1,000 for a single person , and $ 2,000 to a married person , with an ...
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Common terms and phrases
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