American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
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Results 1-5 of 98
Page 3594
... meaning of the Constitution , although earlier , pre- ยท vails , while in the latter instance the meaning of the later enactment would prevail , if there was a conflict between them . We have been pointed to no conflicting provision of ...
... meaning of the Constitution , although earlier , pre- ยท vails , while in the latter instance the meaning of the later enactment would prevail , if there was a conflict between them . We have been pointed to no conflicting provision of ...
Page 3609
... meaning of section 226 ( c ) and that the taxes , therefore , should have been computed in the ordinary method prescribed for the computation of income taxes . The questions therefore involved are : ( 1 ) In the first cause of ac- tion ...
... meaning of section 226 ( c ) and that the taxes , therefore , should have been computed in the ordinary method prescribed for the computation of income taxes . The questions therefore involved are : ( 1 ) In the first cause of ac- tion ...
Page 3612
... meaning just what it says , it must refer to them . [ 2 ] It is contended that section 226 ( c ) , if construed to be applicable to returns filed for decedents and their estates , is unconstitutional upon two grounds : " I. That in ...
... meaning just what it says , it must refer to them . [ 2 ] It is contended that section 226 ( c ) , if construed to be applicable to returns filed for decedents and their estates , is unconstitutional upon two grounds : " I. That in ...
Page 3647
... meaning of the statute , the percentage shown is not sufficient to bring the organization within the meaning of the language , ' substantially all the business of which is confined to making loans to members . ' It is held , therefore ...
... meaning of the statute , the percentage shown is not sufficient to bring the organization within the meaning of the language , ' substantially all the business of which is confined to making loans to members . ' It is held , therefore ...
Page 3674
... meaning of para- graph B , quoted above . * * * 99 * * The cases turh upon the meaning of the phrase which describes net income as " includ- ing the income from but not the value of property acquired by * bequest . defined as a gift of ...
... meaning of para- graph B , quoted above . * * * 99 * * The cases turh upon the meaning of the phrase which describes net income as " includ- ing the income from but not the value of property acquired by * bequest . defined as a gift of ...
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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