Treasury Decisions Under Internal Revenue Laws of the United States, Volumen27U.S. Government Printing Office, 1926 |
Dentro del libro
Resultados 1-5 de 80
Página 14
... cent cigar and no relief was granted . In Angelus v . Sullivan ( C. C. A. ) , ( 246 Fed . 54 ) , an alien , claiming that he was entitled to exemption from military service under the selective service law and a regulation issued ...
... cent cigar and no relief was granted . In Angelus v . Sullivan ( C. C. A. ) , ( 246 Fed . 54 ) , an alien , claiming that he was entitled to exemption from military service under the selective service law and a regulation issued ...
Página 19
... cent ( which mortgage was still on the property when it was later sold ) and $ 3,800 in cash . Plaintiff continued to own this property , paid the taxes and assessments upon it , and interest on the mortgage , until March 18 , 1921 ...
... cent ( which mortgage was still on the property when it was later sold ) and $ 3,800 in cash . Plaintiff continued to own this property , paid the taxes and assessments upon it , and interest on the mortgage , until March 18 , 1921 ...
Página 28
... cent per annum or not exceeding the legal rate of interest in the State in which it is in- corporated , and in which substantially all of the outstanding capital stock is owned by actual producers , will not for such reasons be denied ...
... cent per annum or not exceeding the legal rate of interest in the State in which it is in- corporated , and in which substantially all of the outstanding capital stock is owned by actual producers , will not for such reasons be denied ...
Página 37
... cent per month is not a penalty and under section 57 ( j ) of the bankruptcy act is col- lectible from the estate of a bankrupt . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. To Collectors of ...
... cent per month is not a penalty and under section 57 ( j ) of the bankruptcy act is col- lectible from the estate of a bankrupt . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. To Collectors of ...
Página 38
... cent penalty but urged its claim for 1 per cent interest . The referee , however , decided that the cited provisions " constituted a statutory characterization or definition , * * * not only as to the 5 per cent penalty , but also in ...
... cent penalty but urged its claim for 1 per cent interest . The referee , however , decided that the cited provisions " constituted a statutory characterization or definition , * * * not only as to the 5 per cent penalty , but also in ...
Términos y frases comunes
A. W. MELLON allowed amended amount Appeals 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 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 172 - ... 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 108 - 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 160 - 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 238 - ... 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 141 - 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 111 - 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 92 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Página 58 - 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 502 - 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 185 - ... 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.