American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
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Page 3593
... ment of the taxing law . The tax as now levied is measured by what the law terms " the value of the net estate . " This net estate is further defined by the value of the gross estate less certain deductions , and this gross estate is ...
... ment of the taxing law . The tax as now levied is measured by what the law terms " the value of the net estate . " This net estate is further defined by the value of the gross estate less certain deductions , and this gross estate is ...
Page 3667
... ment it is contended that the remedy given by that act is not exclusive , but can be used by the United States whenever it sees proper to pursue that remedy rather than the remedy of distraint . stantially preserved in § 3207 of the ...
... ment it is contended that the remedy given by that act is not exclusive , but can be used by the United States whenever it sees proper to pursue that remedy rather than the remedy of distraint . stantially preserved in § 3207 of the ...
Page 3671
... ment produced a result which was unneces- sarily or at all discriminatory , or necessa- rily or at all inequitable ; Denied that the assessment was or is void under any law or for any reason whatso ever , or that the board assessed or ...
... ment produced a result which was unneces- sarily or at all discriminatory , or necessa- rily or at all inequitable ; Denied that the assessment was or is void under any law or for any reason whatso ever , or that the board assessed or ...
Page 3675
... ment for services as executor or trustee , " to the same . The cases establish the general with the provision that it was so to be ac- rule that it will be a sufficient performance of cepted and understood . The court held that the ...
... ment for services as executor or trustee , " to the same . The cases establish the general with the provision that it was so to be ac- rule that it will be a sufficient performance of cepted and understood . The court held that the ...
Page 3677
... ment for property requisitioned not deductible in ascertaining income tax ; " Loss . " Where petitioner's property was requisitioned by the federal govern- ment in 1918 , but appraisal was not made until February , 1919 , and the ...
... ment for property requisitioned not deductible in ascertaining income tax ; " Loss . " Where petitioner's property was requisitioned by the federal govern- ment in 1918 , but appraisal was not made until February , 1919 , and the ...
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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