American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3569
... paid by such wife , but the whole of said purchase price was paid by the deceased . The title to the premises and stock so conveyed con- tinued to be held by the said grantees thereof unchanged until the date of the death of Kent on May ...
... paid by such wife , but the whole of said purchase price was paid by the deceased . The title to the premises and stock so conveyed con- tinued to be held by the said grantees thereof unchanged until the date of the death of Kent on May ...
Page 3579
... paid by the corporation . It is clear that the plaintiff in error had no right and could not se- cure a license to conduct boxing contests under the laws of New York ; only a corporation could be so , licensed . It would have been ...
... paid by the corporation . It is clear that the plaintiff in error had no right and could not se- cure a license to conduct boxing contests under the laws of New York ; only a corporation could be so , licensed . It would have been ...
Page 3603
... paid . If it had been paid , of course , the libel cannot succeed . If it has not been paid , the court will imply an intent upon the part of one who is illegally transporting liquor on which the tax was not paid to defraud the United ...
... paid . If it had been paid , of course , the libel cannot succeed . If it has not been paid , the court will imply an intent upon the part of one who is illegally transporting liquor on which the tax was not paid to defraud the United ...
Page 3605
... paid and held that there is a presumption of law that where liquor is found in vessels of less capacity than five wine gallons , the tax has been paid . It would seem that the court there overlooked the statute and regulations with ...
... paid and held that there is a presumption of law that where liquor is found in vessels of less capacity than five wine gallons , the tax has been paid . It would seem that the court there overlooked the statute and regulations with ...
Page 3608
... paid upon the basis of the return filed for the deced- ent . The complaint alleges , in substance , that the correct tax liability of the decedent for the calendar year 1921 was $ 269.44 ; that the de- fendant demanded and the plaintiffs ...
... paid upon the basis of the return filed for the deced- ent . The complaint alleges , in substance , that the correct tax liability of the decedent for the calendar year 1921 was $ 269.44 ; that the de- fendant demanded and the plaintiffs ...
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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