American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
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Page 3570
... effect in possession or enjoyment at or after his death , except in case of a bona fide sale for a fair consideration in mon- ey or money's worth . * * " ( c ) To the extent of the interest therein held jointly or as tenants in the ...
... effect in possession or enjoyment at or after his death , except in case of a bona fide sale for a fair consideration in mon- ey or money's worth . * * " ( c ) To the extent of the interest therein held jointly or as tenants in the ...
Page 3572
... effect upon , such an estate would appear to be at least doubt- ful . If , for example , the interest in such an estate held by each of such tenants be acquired at the time of , and by , the conveyance of the property to them , prior to ...
... effect upon , such an estate would appear to be at least doubt- ful . If , for example , the interest in such an estate held by each of such tenants be acquired at the time of , and by , the conveyance of the property to them , prior to ...
Page 3654
... effect , though estate tax had not been paid before the act of 1918 went into effect , and though the widow complaining of the tax could not demand possession until probate of the decedent's will , in view of Rev. St. 8 13 ( Comp . St ...
... effect , though estate tax had not been paid before the act of 1918 went into effect , and though the widow complaining of the tax could not demand possession until probate of the decedent's will , in view of Rev. St. 8 13 ( Comp . St ...
Page 3655
... effect . Five months thereafter the Revenue Act of 1918 ( 40 Stat . 1057 ) , approved February 24 , 1919 ( Comp . St. Ann . Supp . 1919 , § 63361⁄4ga et seq . ) , took effect . The amount referred to was assessed and collected under the ...
... effect . Five months thereafter the Revenue Act of 1918 ( 40 Stat . 1057 ) , approved February 24 , 1919 ( Comp . St. Ann . Supp . 1919 , § 63361⁄4ga et seq . ) , took effect . The amount referred to was assessed and collected under the ...
Page 3672
... effect produces illegality and when it does not . * 92 [ 1 , 2 ] They have been careful to declare the immunity of interstate commerce from state taxation , but as careful to declare the power of a state to tax values within its borders ...
... effect produces illegality and when it does not . * 92 [ 1 , 2 ] They have been careful to declare the immunity of interstate commerce from state taxation , but as careful to declare the power of a state to tax values within its borders ...
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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