American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
Results 1-5 of 100
Page 3570
... thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent . " Section 203 prescribes the deductions to be made from the value of the gross estate to determine the value of the ...
... thereof as may be shown to have originally belonged to such other person and never to have belonged to the decedent . " Section 203 prescribes the deductions to be made from the value of the gross estate to determine the value of the ...
Page 3608
... thereof was subsequent- ly rejected and denied by the Commissioner of Internal Revenue . The second cause of action relates to the tax paid upon the basis of the return reporting the net income received by the executors in 1921. The ...
... thereof was subsequent- ly rejected and denied by the Commissioner of Internal Revenue . The second cause of action relates to the tax paid upon the basis of the return reporting the net income received by the executors in 1921. The ...
Page 3655
... thereof . * * " In the case of any tax imposed by any part of an act herein repealed , if there is a tax imposed by this act in lieu thereof , the provision imposing such tax shall remain in force until the corresponding tax under this ...
... thereof . * * " In the case of any tax imposed by any part of an act herein repealed , if there is a tax imposed by this act in lieu thereof , the provision imposing such tax shall remain in force until the corresponding tax under this ...
Page 3664
... thereof , the title of the same shall vest in the United States , discharged from said deed of trust . " In order to satisfy the above taxes and the penalties authorized by law , the collect- or of internal revenue for Virginia , by his ...
... thereof , the title of the same shall vest in the United States , discharged from said deed of trust . " In order to satisfy the above taxes and the penalties authorized by law , the collect- or of internal revenue for Virginia , by his ...
Page 3666
... thereof , but , on the contrary , allowance and payment thereof has been refused . " The relief sought was a judgment against the United States for $ 8,666.44 , with inter- est thereon from January 12th , 1871 . The government answered ...
... thereof , but , on the contrary , allowance and payment thereof has been refused . " The relief sought was a judgment against the United States for $ 8,666.44 , with inter- est thereon from January 12th , 1871 . The government answered ...
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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