American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3569
... interest in the prop- erty covered thereby . On February 5 , 1909 , certain shares of stock in the Michigan Drug Company and in the Michigan Mutual Life Insur- ance Company , both Michigan corporations , were conveyed to said Charles A ...
... interest in the prop- erty covered thereby . On February 5 , 1909 , certain shares of stock in the Michigan Drug Company and in the Michigan Mutual Life Insur- ance Company , both Michigan corporations , were conveyed to said Charles A ...
Page 3570
... interest therein of which the 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 ...
... interest therein of which the 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 ...
Page 3571
... interest of Jonas to Cornelia , the measure of the tax was the extent of the interest of both , the result is the same . At the time the statute was passed Cornelia Kissam's interest helonged to her . In other words , the time of the ...
... interest of Jonas to Cornelia , the measure of the tax was the extent of the interest of both , the result is the same . At the time the statute was passed Cornelia Kissam's interest helonged to her . In other words , the time of the ...
Page 3632
... Interest accruing before January 1 , 1909 , not taxable . Where a railroad company begun making advances to another railroad in 1908 , and continued to do so until 1911 , but the interest accruing was not entered up , either on its ...
... Interest accruing before January 1 , 1909 , not taxable . Where a railroad company begun making advances to another railroad in 1908 , and continued to do so until 1911 , but the interest accruing was not entered up , either on its ...
Page 3635
... interest , as soon as he had negotiated with his bankers the drafts against such shipments . In the case of domestic shipments he was to make settlement by sending his check less commission and interest as soon as the invoice could be ...
... interest , as soon as he had negotiated with his bankers the drafts against such shipments . In the case of domestic shipments he was to make settlement by sending his check less commission and interest as soon as the invoice could be ...
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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