American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3568
... prior to passage of Estate Tax Act , though paid for by him , subject to estate tax.` Only half the property held by decedent and wife as joint tenants prior to passage of Estate Tax Act Sept. 8 , 1916 , as amended by Act March 3 , 1917 ...
... prior to passage of Estate Tax Act , though paid for by him , subject to estate tax.` Only half the property held by decedent and wife as joint tenants prior to passage of Estate Tax Act Sept. 8 , 1916 , as amended by Act March 3 , 1917 ...
Page 3612
... prior Revenue Acts , and under these acts , the Treasury Department has , by regulations which were reasonable and within the scope of its authority , required separate returns of income received by the decedent during the fractional ...
... prior Revenue Acts , and under these acts , the Treasury Department has , by regulations which were reasonable and within the scope of its authority , required separate returns of income received by the decedent during the fractional ...
Page 3619
... prior to the institution of its suit against the Collector of Internal Revenue , it was entitled to a judg- ment for the amount paid , with interest and costs , to be paid out of the proper appropriation from the treasury , but was not ...
... prior to the institution of its suit against the Collector of Internal Revenue , it was entitled to a judg- ment for the amount paid , with interest and costs , to be paid out of the proper appropriation from the treasury , but was not ...
Page 3620
... prior to January 1 , 1909 , and which were carried as liabilities until they became outlawed , and were then written off of plaintiff's books as aforesaid , and the sum of $ 44.88 con- sisted of an assessment of 1 per cent . upon the ...
... prior to January 1 , 1909 , and which were carried as liabilities until they became outlawed , and were then written off of plaintiff's books as aforesaid , and the sum of $ 44.88 con- sisted of an assessment of 1 per cent . upon the ...
Page 3621
... prior to 1909 and sold at a profit , as above stated , during the years 1910 and 1911 , the selling price in all cases being exactly equal to the market value of said real estate as of the 31st day of December , 1908 . Conclusions of ...
... prior to 1909 and sold at a profit , as above stated , during the years 1910 and 1911 , the selling price in all cases being exactly equal to the market value of said real estate as of the 31st day of December , 1908 . Conclusions of ...
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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