Selected Cases on the Law of TaxationCallaghan, 1929 - 601 páginas |
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Resultados 1-3 de 77
Página 11
... statute may designate it .. His services ( those of the clerk ) in the premises are purely clerical , and the amount thereof depends upon the filings and records of each particular case , which can in no reasonable sense be said to ...
... statute may designate it .. His services ( those of the clerk ) in the premises are purely clerical , and the amount thereof depends upon the filings and records of each particular case , which can in no reasonable sense be said to ...
Página 71
... statute . But for the statutes of the state , a religious society could not take under the will of a testate decedent . The state has given the privilege to the owner of property to devise or bequeath it and has given to religious ...
... statute . But for the statutes of the state , a religious society could not take under the will of a testate decedent . The state has given the privilege to the owner of property to devise or bequeath it and has given to religious ...
Página 476
... statute in relation to dividends ordered to be made by a corporation , resort must be had to the rule that the statute will be construed in favor of the taxpayer , and most strongly against the government . We are dealing now with the ...
... statute in relation to dividends ordered to be made by a corporation , resort must be had to the rule that the statute will be construed in favor of the taxpayer , and most strongly against the government . We are dealing now with the ...
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Términos y frases comunes
affirmed amount appeal applied assessment assessor assets authority beneficiary Board bonds Campbell County capital stock cited Constitution contract corporation County death debt decedent decision deduction defendant delivered the opinion determined distribution dividend domicil due process effect erty estate tax executor exempt from taxation fact Fourteenth Amendment franchise fund gift gifts inter vivos held imposed income tax inheritance tax interest intestate judgment jurisdiction JUSTICE Kentucky land legacy legatee legislative legislature levied liability Mass Massachusetts Matter ment mortgages municipal non-resident owner paid payment Pennsylvania personal property personalty plaintiff in error possession probate profits prop purposes of taxation question real estate real property reason received resident residuary estate Revenue rule shares situs Sixteenth Amendment Stat statute stockholders subject to taxation succession tax supra Supreme Court tangible tax law taxable taxpayer thereof tion transfer trust United valuation York