American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3568
... decedent and wife 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 ...
... decedent and wife 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 ...
Page 3569
... decedent , of the estate left by the latter , including a one- half interest in the property , hereinbefore ... decedent dying after the passage of this act , whether a resident or nonresident of the United States . " The material parts ...
... decedent , of the estate left by the latter , including a one- half interest in the property , hereinbefore ... decedent dying after the passage of this act , whether a resident or nonresident of the United States . " The material parts ...
Page 3570
... decedent has at any time made a transfer , or with respect to which he has created a trust , in con- templation of or intended to take effect in possession or enjoyment at or after his death , except in case of a bona fide sale for a ...
... decedent has at any time made a transfer , or with respect to which he has created a trust , in con- templation of or intended to take effect in possession or enjoyment at or after his death , except in case of a bona fide sale for a ...
Page 3591
... decedent , for the purpose of the estate tax thereby imposed , shall be determined by including the value of all property " to the extent of any property passing under a general power of appointment ' exercised by the decedent , " the ...
... decedent , for the purpose of the estate tax thereby imposed , shall be determined by including the value of all property " to the extent of any property passing under a general power of appointment ' exercised by the decedent , " the ...
Page 3592
The Facts . - Plaintiff's decedent , Rebecca Colfelt , was the daughter and only child of the late James McManes . The father by his will disposed of what in his day was a large estate . He devised the residue to trustees , to hold for ...
The Facts . - Plaintiff's decedent , Rebecca Colfelt , was the daughter and only child of the late James McManes . The father by his will disposed of what in his day was a large estate . He devised the residue to trustees , to hold for ...
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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