American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3586
... taxable value of the $ 250,000 may be thus expressed : Total fund at death of testator .. . $ 250,000.00 Less the value of $ 250,000 during the life expectancy of the widow , which goes to charities ... Total taxable value . 73,203.50 ...
... taxable value of the $ 250,000 may be thus expressed : Total fund at death of testator .. . $ 250,000.00 Less the value of $ 250,000 during the life expectancy of the widow , which goes to charities ... Total taxable value . 73,203.50 ...
Page 3595
... taxable year upon the net income of every corporation a tax at the following rates : ( 1 ) For the calendar year 1918 , 12 per centum of the amount of the net income in excess of the credits provided in section 236 ; and ( 2 ) For each ...
... taxable year upon the net income of every corporation a tax at the following rates : ( 1 ) For the calendar year 1918 , 12 per centum of the amount of the net income in excess of the credits provided in section 236 ; and ( 2 ) For each ...
Page 3609
... taxable year the net income shall be computed on the basis of such period for which separate return is made , and the tax shall be paid thereon at the rate for the calendar year in which such period is included . " ( c ) In the case of ...
... taxable year the net income shall be computed on the basis of such period for which separate return is made , and the tax shall be paid thereon at the rate for the calendar year in which such period is included . " ( c ) In the case of ...
Page 3611
... taxable year , such credits shall be determined by his status at the time of his death , and in such case full credits shall be allowed to the surviving spouse , if any , ac- cording to his or her status at the close of the period for ...
... taxable year , such credits shall be determined by his status at the time of his death , and in such case full credits shall be allowed to the surviving spouse , if any , ac- cording to his or her status at the close of the period for ...
Page 3613
... taxed upon $ 12,000 for one month , which is his taxable period , but upon $ 1,000 for one month ; that is to say , he is being taxed upon his actual income for the part of the year during which he was alive . It would seem ...
... taxed upon $ 12,000 for one month , which is his taxable period , but upon $ 1,000 for one month ; that is to say , he is being taxed upon his actual income for the part of the year during which he was alive . It would seem ...
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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