American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
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Results 1-5 of 100
Page 3569
... transfer , effected at the death of plaintiff's decedent , of the estate left by the latter , including a one- half interest in the property , hereinbefore mentioned , owned by the latter and his wife as joint tenants . Said sum was ...
... transfer , effected at the death of plaintiff's decedent , of the estate left by the latter , including a one- half interest in the property , hereinbefore mentioned , owned by the latter and his wife as joint tenants . Said sum was ...
Page 3570
... transfer " tax property already transferred . The government , on the other hand , insisted that such section operated retroactively , and ap- plied to any such estate created before , as well as after , such date . After the submission ...
... transfer " tax property already transferred . The government , on the other hand , insisted that such section operated retroactively , and ap- plied to any such estate created before , as well as after , such date . After the submission ...
Page 3571
... transfer involved in the passing 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 ...
... transfer involved in the passing 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 ...
Page 3572
... transfer , " within the meaning of the statute , occurs with re- spect to said property at the death of either ? If not , to what extent is the value of such an estate material or applicable to an inquiry into the value of the gross or ...
... transfer , " within the meaning of the statute , occurs with re- spect to said property at the death of either ? If not , to what extent is the value of such an estate material or applicable to an inquiry into the value of the gross or ...
Page 3691
... transferred to the Delaware corporation . ( 6 ) The Delaware corporation continued the business of the New Jersey corporation . It had no assets except those transferred from the New Jersey corporation and such cash as had been realized ...
... transferred to the Delaware corporation . ( 6 ) The Delaware corporation continued the business of the New Jersey corporation . It had no assets except those transferred from the New Jersey corporation and such cash as had been realized ...
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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