American Federal Tax Reports, Volume 5Prentice-Hall, 1927 - Taxation |
Other editions - View all
Common terms and phrases
accrued action allowed amended amicus curiƦ amount appellee applied assessed assets bankrupt bankruptcy cent certificates Circuit Court claim collected Collector of Internal Commissioner of Internal community property Comp Company Congress constitutional construed contract corporation Court of Appeals death debts decedent deduction defendant distraint District Court District Judge dividend entitled erty estate tax excess profits tax executors fact February 24 federal filed held income tax inheritance tax interest Internal Revenue issue judgment June June 30 levied liability lien loss March ment net income officers opinion par value partnership payable payment penalties person plaintiff plaintiff in error policy holder prior purpose question railroad received recover refund Revenue Act rule shares Stat statute stockholders suit Supp Supreme Court surplus tax imposed tax paid taxable taxation taxpayer thereof tion transfer trust U. S. Atty United York York City