Reports of the U.S. Board of Tax Appeals, Volumen3U.S. Government Printing Office, 1927 |
Dentro del libro
Página 80
... death , the said trustees are to pay over and deliver to the trustees named in my will all the trust fund , principal , and income , to be held by such trustees named in my will upon the trusts and as a part of the trust fund created ...
... death , the said trustees are to pay over and deliver to the trustees named in my will all the trust fund , principal , and income , to be held by such trustees named in my will upon the trusts and as a part of the trust fund created ...
Página 97
... death of the decedent , and ended December 31 , 1919. The amount of the deficiency is $ 4,498.86 . The sole question involved in the appeal is whether the New York State transfer tax may be deducted in the determination of the net ...
... death of the decedent , and ended December 31 , 1919. The amount of the deficiency is $ 4,498.86 . The sole question involved in the appeal is whether the New York State transfer tax may be deducted in the determination of the net ...
Página 107
... death duties in the order in which we have reviewed them , that is , in the Roman and ancient law , in that of modern France , Germany and other continental countries , in Eng- land and those of her colonies where such laws have been ...
... death duties in the order in which we have reviewed them , that is , in the Roman and ancient law , in that of modern France , Germany and other continental countries , in Eng- land and those of her colonies where such laws have been ...
Página 108
... death , although differing from the tax on property as such , is , nevertheless , a usual subject of taxation . Of course , in considering the power of Congress to impose death duties , we eliminate all thought of a greater privilege to ...
... death , although differing from the tax on property as such , is , nevertheless , a usual subject of taxation . Of course , in considering the power of Congress to impose death duties , we eliminate all thought of a greater privilege to ...
Página 152
... death or permanent incapacity of a purchased player while in the service of the releasing club , or prior to his reporting to the club acquiring title to him in the training or championship season , or of his failure to report to and ...
... death or permanent incapacity of a purchased player while in the service of the releasing club , or prior to his reporting to the club acquiring title to him in the training or championship season , or of his failure to report to and ...
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Términos y frases comunes
acquired agreed agreement alleged amount appeal assessment assets basis Bettendorf building capital stock cash cent charged claimed coal Colianni Commissioner is approved common stock computed in accordance contract corporation cost court decedent December 31 Decided February DECISION deficiency in income depreciation directors disallowed dividends Docket earnings evidence executors expenses Faltico February 17 filed FINDINGS OF FACT follows Forest Park Realty Fugazi gross income held included income and profits income tax income-tax return interest invested capital issued Jemison June 30 land lease liability LITTLETON Lumber manufacture March net income November November 14 opinion paid par value partnership party payable payer payment period preferred stock prior profits taxes purchase question received Revenue Act Robert Jemison Rule 50 salary shares of stock Smith sold stockholders surplus taxable taxpayer thereof tion transfer treasury stock TRUSSELL trust Walworth York
Pasajes populares
Página 270 - In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns.
Página 179 - Any distribution made to the shareholders or members of a corporation, joint-stock company, or association, or insurance company, in the year nineteen hundred and seventeen, or subsequent tax years, shall be deemed to have been made from the most recently accumulated undivided profits or surplus, and shall constitute a part of the annual income of the distributee for the year in which received...
Página 420 - Sec 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions: • (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business...
Página 1003 - To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has...
Página 859 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Página 112 - The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period.
Página 1003 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
Página 99 - All taxes imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof...
Página 186 - Every such tax shall be and remain a lien upon the property transferred until paid and the person to whom the property is so transferred, antl the executors, administrators and trustees of every estate so transferred shall be personally liable for such tax until its payment.
Página 378 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title...