American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
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Results 1-5 of 100
Page 3550
... person , bank , association , company or corporation . " The question is as to the meaning of the words " upon all property and rights of property belonging to such person , bank , association , company or corporation . " Does the ...
... person , bank , association , company or corporation . " The question is as to the meaning of the words " upon all property and rights of property belonging to such person , bank , association , company or corporation . " Does the ...
Page 3552
... person , " etc. The statute does not say " upon all prop- erty which may have belonged to such person when the tax accrued . " This or similar language would , I think , have been em- ployed if congress had intended to give the statute ...
... person , " etc. The statute does not say " upon all prop- erty which may have belonged to such person when the tax accrued . " This or similar language would , I think , have been em- ployed if congress had intended to give the statute ...
Page 3553
... person failing to deliver a list or return of taxes within the time required , or making a false return , as well as any other person , whether residing within or without the state , for the purpose of requir- ing testimony under oath ...
... person failing to deliver a list or return of taxes within the time required , or making a false return , as well as any other person , whether residing within or without the state , for the purpose of requir- ing testimony under oath ...
Page 3570
... person , or deposited in banks or other institutions in their joint names and payable to either or the survivor , except such part thereof as may be shown to have originally belonged to such other person and never to have belonged to ...
... person , or deposited in banks or other institutions in their joint names and payable to either or the survivor , except such part thereof as may be shown to have originally belonged to such other person and never to have belonged to ...
Page 3594
... person should pay by the value of the estate of another person deserves as a scheme of taxation all the censure which counsel for defendant has heaped upon it . This is not what Congress has done . Congress , as already noted , has ...
... person should pay by the value of the estate of another person deserves as a scheme of taxation all the censure which counsel for defendant has heaped upon it . This is not what Congress has done . Congress , as already noted , has ...
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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