American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3573
... facts . There remains at most only an ultimate fact finding , to be made under the evidentiary facts stipulated , or possibly only a question of law to be determined . The general situation presented is that Act Cong . October 3 , 1917 ...
... facts . There remains at most only an ultimate fact finding , to be made under the evidentiary facts stipulated , or possibly only a question of law to be determined . The general situation presented is that Act Cong . October 3 , 1917 ...
Page 3574
... fact that personally it does not make chassis or body , and does not even assemble , is not controlling " facit per alium facit per se . " The fact that the maker of the chassis and the maker of the body is each what plaintiff calls an ...
... fact that personally it does not make chassis or body , and does not even assemble , is not controlling " facit per alium facit per se . " The fact that the maker of the chassis and the maker of the body is each what plaintiff calls an ...
Page 3629
... facts and evidence . The questions in- volved , identical in each case , are as to the taxability , as income , under ... fact that a For other cases see same topic & KEY - NUMBER in all Key - Numbered Digests & Indexes 4P.H.CAS . - 6 ...
... facts and evidence . The questions in- volved , identical in each case , are as to the taxability , as income , under ... fact that a For other cases see same topic & KEY - NUMBER in all Key - Numbered Digests & Indexes 4P.H.CAS . - 6 ...
Page 3655
... fact that the amount could not be determined or collected until a later date . The death of Mr. Page was the only act or event necessary to af- fix a liability that could not be removed except by Congress . It also vested an interest in ...
... fact that the amount could not be determined or collected until a later date . The death of Mr. Page was the only act or event necessary to af- fix a liability that could not be removed except by Congress . It also vested an interest in ...
Page 3667
... facts as disclosed by the evidence adduced . We are clear that whatever the legal effect of the fact , it must be taken that the lien of the United States for its unpaid taxes at tached before the trust deed was executed and recorded ...
... facts as disclosed by the evidence adduced . We are clear that whatever the legal effect of the fact , it must be taken that the lien of the United States for its unpaid taxes at tached before the trust deed was executed and recorded ...
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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