American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
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Page 3572
... rule that a deed to two or more grantees expressing an intention to vest title in them as joint tenants will create in them such a tenancy , it would seem that the language in the deed of the land conveyed to the deceased and his wife ...
... rule that a deed to two or more grantees expressing an intention to vest title in them as joint tenants will create in them such a tenancy , it would seem that the language in the deed of the land conveyed to the deceased and his wife ...
Page 3613
... rule different from that of living persons by denying the former substantial deductions accorded to the latter and taxing a decedent a substantially larger amount than a living person on exactly the same amount of net income . Under the ...
... rule different from that of living persons by denying the former substantial deductions accorded to the latter and taxing a decedent a substantially larger amount than a living person on exactly the same amount of net income . Under the ...
Page 3614
... rule of equality of the Fourteenth Amendment . That rule does not require , as we have seen , exact equality of taxation . It only requires that the law imposing it shall operate on all alike under the same circumstances . " If a ...
... rule of equality of the Fourteenth Amendment . That rule does not require , as we have seen , exact equality of taxation . It only requires that the law imposing it shall operate on all alike under the same circumstances . " If a ...
Page 3675
... rule that it will be a sufficient performance of cepted and understood . The court held that the condition , if the legatee prove the will with in view of this language , the executor was a bona fide intention to act under it or un ...
... rule that it will be a sufficient performance of cepted and understood . The court held that the condition , if the legatee prove the will with in view of this language , the executor was a bona fide intention to act under it or un ...
Page 3679
... rule , a rule which did not obtain for 1919 . The courts have no power to write into the statute words which are not there , and cost , so far as losses are concerned , was not there Janu- ary 1 , 1919. We must abide by what the statute ...
... rule , a rule which did not obtain for 1919 . The courts have no power to write into the statute words which are not there , and cost , so far as losses are concerned , was not there Janu- ary 1 , 1919. We must abide by what the statute ...
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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