American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3568
... held by spouses Shares of stock conveyed to husband and wife by certificates of stock , certifying that they and the survivor were entitled thereto , were held by them as joint tenants , and not as tenants by the entireties . 3. Husband ...
... held by spouses Shares of stock conveyed to husband and wife by certificates of stock , certifying that they and the survivor were entitled thereto , were held by them as joint tenants , and not as tenants by the entireties . 3. Husband ...
Page 3572
... held by each of such tenants be acquired at the time of , and by , the conveyance of the property to them , prior to the death of either , may it be properly said that any " transfer , " within the meaning of the statute , occurs with ...
... held by each of such tenants be acquired at the time of , and by , the conveyance of the property to them , prior to the death of either , may it be properly said that any " transfer , " within the meaning of the statute , occurs with ...
Page 3587
... held by him but without changing the aggregate par value of his stock or the agre- gate par value of all outstanding stock , or the character of the stock , the new stock held not an " original issue , " subject to stamp tax . At Law ...
... held by him but without changing the aggregate par value of his stock or the agre- gate par value of all outstanding stock , or the character of the stock , the new stock held not an " original issue , " subject to stamp tax . At Law ...
Page 3628
... held not taxable as income . Distribution of compensation received by a corporation November 1 , 1916 , in settlement of a claim for damages for violation of the anti- trust law accruing before March 1 , 1913 , was not in itself profit ...
... held not taxable as income . Distribution of compensation received by a corporation November 1 , 1916 , in settlement of a claim for damages for violation of the anti- trust law accruing before March 1 , 1913 , was not in itself profit ...
Page 3641
... held that he ought to pay as of the time , and under the law in force at the time the final settlement and final allowance was made . This Jackson Case is the one that I find nearest to the facts in this case . As I stated in the ...
... held that he ought to pay as of the time , and under the law in force at the time the final settlement and final allowance was made . This Jackson Case is the one that I find nearest to the facts in this case . As I stated in the ...
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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