American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3561
... individual who , as an officer in discharge of a discretionless ministerial duty , is committing trespass on plaintiff's property without authority . 6. Internal revenue 28 - Statute against restraining collection of taxes applies only ...
... individual who , as an officer in discharge of a discretionless ministerial duty , is committing trespass on plaintiff's property without authority . 6. Internal revenue 28 - Statute against restraining collection of taxes applies only ...
Page 3600
... individual or corporation engaged in interstate commerce from state regula- tion does not prevent a state from imposing ordinary property taxes upon property having a situs within its territory and employed in interstate com- merce ...
... individual or corporation engaged in interstate commerce from state regula- tion does not prevent a state from imposing ordinary property taxes upon property having a situs within its territory and employed in interstate com- merce ...
Page 3611
... individual who dies during the taxable year , such credits shall be determined by his status at the time of his death , and in such case full credits shall be allowed to the surviving spouse , if any , ac- cording to his or her status ...
... individual who dies during the taxable year , such credits shall be determined by his status at the time of his death , and in such case full credits shall be allowed to the surviving spouse , if any , ac- cording to his or her status ...
Page 3612
... individual is $ 2,000 or over if married and living with husband or wife , or is $ 1,000 or over in other cases . * * If the net income of a decedent from the be- ginning of the taxable year to the date of his death was $ 1,000 or more ...
... individual is $ 2,000 or over if married and living with husband or wife , or is $ 1,000 or over in other cases . * * If the net income of a decedent from the be- ginning of the taxable year to the date of his death was $ 1,000 or more ...
Page 3657
... individual partner for services by partnership held not " income " of partnership . Where partners of a selling agency for a group of mills agreed that , in consideration of one of the partners giving up his right to 60 per cent . of ...
... individual partner for services by partnership held not " income " of partnership . Where partners of a selling agency for a group of mills agreed that , in consideration of one of the partners giving up his right to 60 per cent . of ...
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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