American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
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Page 3592
... given . There is no particular significance in the verbiage of the will of the father , and nothing out of the usual in the substance or form of the trust , not even in its spendthrift trust feature . The daughter exercised this power ...
... given . There is no particular significance in the verbiage of the will of the father , and nothing out of the usual in the substance or form of the trust , not even in its spendthrift trust feature . The daughter exercised this power ...
Page 3614
... given a legacy of $ 10,001 by the deduction of the tax receives $ 99.04 less than one who is given a legacy of $ 10,000 . But neither case can be said to be contrary to the rule of equality of the Fourteenth Amendment . That rule does ...
... given a legacy of $ 10,001 by the deduction of the tax receives $ 99.04 less than one who is given a legacy of $ 10,000 . But neither case can be said to be contrary to the rule of equality of the Fourteenth Amendment . That rule does ...
Page 3615
... given it by stat- ute . A tax has only such lien or priority as is given it by statute . 3. Bankruptcy 346 - Taxes due by bankrupt to United States , state , county , district , or municipality prorated , if fund insufficient to pay ...
... given it by stat- ute . A tax has only such lien or priority as is given it by statute . 3. Bankruptcy 346 - Taxes due by bankrupt to United States , state , county , district , or municipality prorated , if fund insufficient to pay ...
Page 3616
... given it by stat- ute . 37 Cyc . 1138 , 1143. The common - law preference of the sover- eign is said not to exist in favor of the United States , save as continued by statutes . United States v . Bank of North Carolina , 6 Pet . 29 , 8 ...
... given it by stat- ute . 37 Cyc . 1138 , 1143. The common - law preference of the sover- eign is said not to exist in favor of the United States , save as continued by statutes . United States v . Bank of North Carolina , 6 Pet . 29 , 8 ...
Page 3624
... given a departmental construction excluding there from reissues where there was no change of ownership , but merely a substitution in the hands of the same stockholder of certificates for one class of stock in lieu of certificates for ...
... given a departmental construction excluding there from reissues where there was no change of ownership , but merely a substitution in the hands of the same stockholder of certificates for one class of stock in lieu of certificates for ...
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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