Treasury Decisions Under Internal Revenue Laws of the United States, Volumen27U.S. Government Printing Office, 1926 |
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Página 3
... Form 1040. In case ( b ) a return is required on Form 1040 with respect to any taxable net income of the estate or trust computed in accord- ance with section 219 ( b ) of the statute and a return on Form 1041 with respect to any income ...
... Form 1040. In case ( b ) a return is required on Form 1040 with respect to any taxable net income of the estate or trust computed in accord- ance with section 219 ( b ) of the statute and a return on Form 1041 with respect to any income ...
Página 9
... Forms 678 or 678a of the 1924 revision must be used . Under the above amendments to Regulations 35 ( revised ) a single Form 678 or 678a ( 1924 revision ) will cover all classes of narcotic business conducted by the same person at the ...
... Forms 678 or 678a of the 1924 revision must be used . Under the above amendments to Regulations 35 ( revised ) a single Form 678 or 678a ( 1924 revision ) will cover all classes of narcotic business conducted by the same person at the ...
Página 14
... form that will lend aid to their efforts to establish a particular theory of law has been industriously at work for ... forms , that not being his occupation and the use of it being quite detrimental to his social standing . - Atkinson v ...
... form that will lend aid to their efforts to establish a particular theory of law has been industriously at work for ... forms , that not being his occupation and the use of it being quite detrimental to his social standing . - Atkinson v ...
Página 33
... form its own judgment of the legal nature and character of the subject of the tax , although this subject matter is the creation of State law . Neither State courts nor legis- latures by giving that subject matter a particular name or ...
... form its own judgment of the legal nature and character of the subject of the tax , although this subject matter is the creation of State law . Neither State courts nor legis- latures by giving that subject matter a particular name or ...
Página 48
... forms a component part , or may be in any way utilized into a condition , combination , connection , article , substance or form whatsoever ; to purchase , sell , and deal in the same , to conduct business and to have offices in other ...
... forms a component part , or may be in any way utilized into a condition , combination , connection , article , substance or form whatsoever ; to purchase , sell , and deal in the same , to conduct business and to have offices in other ...
Términos y frases comunes
A. W. MELLON allowed amended amount application Approved Article assessed assets authorized bonded warehouse capital stock cent centum certificates claim Collectors of Internal Commissioner of Internal Congress copy corporation D. C. To Collectors D. H. BLAIR decedent decision deduction defendant denaturing plant determined District Court dividends entitled estate tax executor extent February 24 Federal filed Form Government gross estate included income tax industrial-alcohol plant information of internal-revenue interest Internal Revenue internal-revenue officers issued liability lien liquor manufacture national prohibition act net estate OFFICE OF COMMISSIONER packages paid par value partnership payment penalty permit person plaintiff plaintiff in error prior profits proprietor purchase purpose received regulations revenue act Secretary shares specially denatured alcohol stamp Stat stockholders subdivision Supreme Court surplus tanks tax imposed taxable taxpayer therein thereof tion transfer TREASURY DEPARTMENT trust United wine gallons
Pasajes populares
Página 174 - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the. United States, under which the estate is being administered...
Página 110 - In their Joint names and payable to either or the survivor, except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration In money or money's worth...
Página 162 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Página 240 - ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Página 143 - Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax...
Página 113 - To the extent of the amount receivable by the executor as insurance under the policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Página 94 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Página 60 - Including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person...
Página 504 - That in the case of foreign corporations subject to taxation under this title not engaged in trade or business within the United States and not having any office or place of business therein...
Página 187 - ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided.