American Federal Tax Reports, Volume 3Prentice-Hall, 1924 |
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Page 2685
... chap . 448 ) , imposes various stamp duties and other taxes . Sections 29 and 30 of the statute , which are therein pre- faced by the heading " Legacies and Distribu- tive Shares of Personal Property , " provide for the assessment and ...
... chap . 448 ) , imposes various stamp duties and other taxes . Sections 29 and 30 of the statute , which are therein pre- faced by the heading " Legacies and Distribu- tive Shares of Personal Property , " provide for the assessment and ...
Page 2688
... chap . 11. This act was probably the outgrowth of a recom- mendation contained in a report of the com- mittee of ways and means , presented in the House on Tuesday , March 17 , 1796. Annals of Congress , Fourth Congress , 1st sess . pp ...
... chap . 11. This act was probably the outgrowth of a recom- mendation contained in a report of the com- mittee of ways and means , presented in the House on Tuesday , March 17 , 1796. Annals of Congress , Fourth Congress , 1st sess . pp ...
Page 2689
... chap . 184 ) . These amendments , how - representation , all those sections , constitut- ever , did not materially ... chap . 349 ) , what was in effect a legacy tax was imposed by the provisions of section 28. 28 Stat . at L. 553 , chap ...
... chap . 184 ) . These amendments , how - representation , all those sections , constitut- ever , did not materially ... chap . 349 ) , what was in effect a legacy tax was imposed by the provisions of section 28. 28 Stat . at L. 553 , chap ...
Page 2692
... chap . 448 . Sec . 29. That any person or persons hav- ing in charge or trust as administrators , execu- tors , or trustees , any legacies or distributive shares arising personal property , where the whole amount of such personal ...
... chap . 448 . Sec . 29. That any person or persons hav- ing in charge or trust as administrators , execu- tors , or trustees , any legacies or distributive shares arising personal property , where the whole amount of such personal ...
Page 2696
... chap . 173 , ยง 124. ] it imposes on the legacies or distributive shares shall be measured , not separately by the amount of each particular legacy or dis- tributive share , but by the sum of the whole personal estate ? This , as we have ...
... chap . 173 , ยง 124. ] it imposes on the legacies or distributive shares shall be measured , not separately by the amount of each particular legacy or dis- tributive share , but by the sum of the whole personal estate ? This , as we have ...
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16th Amendment act of congress affirmed agent alleged Amendment amount applied apportioned apportionment assessed authority bank bill bonds capital stock cent chap Chicago Chief Justice circuit court claim clause collected collector commerce constitution corporation court of appeals criminal decision declared deduction defendant direct tax district court dividends dollars duty erty excise tax exempt fact Federal franchise held Hylton income tax inheritance tax interest internal revenue joint stock company judgment jurisdiction legacy levied license meaning ment mining Note.-For oleomargarine operation opinion Pacific paid pany payment personal property plaintiff in error poration profits provisions purpose quasi corporate question railroad company Railway Company real estate regulations Rock Island rule shares stamps Stat statute stockholders suit supreme court tax imposed taxable taxation Texas thereof tion U. S. Comp uniformity United words writ writ of error