American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3569
... basis of the value , at the date of such death , of a one - half in- terest in said jointly owned real estate and shares of stock . There- after , in compliance with the demand of the United States Commis- sioner of Internal Revenue ...
... basis of the value , at the date of such death , of a one - half in- terest in said jointly owned real estate and shares of stock . There- after , in compliance with the demand of the United States Commis- sioner of Internal Revenue ...
Page 3574
... basis that it was unlawfully assessed , and this question of the legal pro- priety of its payment is the only question raised . Judgment may be entered for defendant , with costs . Supplemental Opinion . The requests for findings of ...
... basis that it was unlawfully assessed , and this question of the legal pro- priety of its payment is the only question raised . Judgment may be entered for defendant , with costs . Supplemental Opinion . The requests for findings of ...
Page 3597
... basis for classification , as to produce such a gross and patent inequality as to inevitably lead to the same conclusion . " In La Belle Iron Works v . United States , 256 U. S. 377 , 392 , 393 , 41 Sup . Ct . 528 , 532 ( 65 L. Ed . 998 ) ...
... basis for classification , as to produce such a gross and patent inequality as to inevitably lead to the same conclusion . " In La Belle Iron Works v . United States , 256 U. S. 377 , 392 , 393 , 41 Sup . Ct . 528 , 532 ( 65 L. Ed . 998 ) ...
Page 3608
... basis of the return filed for the deced- ent . The complaint alleges , in substance , that the correct tax liability of the decedent for the calendar year 1921 was $ 269.44 ; that the de- fendant demanded and the plaintiffs paid on ...
... basis of the return filed for the deced- ent . The complaint alleges , in substance , that the correct tax liability of the decedent for the calendar year 1921 was $ 269.44 ; that the de- fendant demanded and the plaintiffs paid on ...
Page 3609
... basis of computing net income from fiscal year to calendar year , a separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December 31. If the change is from ...
... basis of computing net income from fiscal year to calendar year , a separate return shall be made for the period between the close of the last fiscal year for which return was made and the following December 31. If the change is from ...
Other editions - View all
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