Treasury Decisions Under Internal Revenue Laws of the United States, Volumen27U.S. Government Printing Office, 1926 |
Dentro del libro
Resultados 1-5 de 97
Página 6
... original section 3167 , R. S. U. S. Next in order of time and importance in tracing the history of revenue legis- lation , in so far as it relates to the matter of publicity , is the corporation tax law of August 5 , 1909 ( 36 Stat . 11 ) ...
... original section 3167 , R. S. U. S. Next in order of time and importance in tracing the history of revenue legis- lation , in so far as it relates to the matter of publicity , is the corporation tax law of August 5 , 1909 ( 36 Stat . 11 ) ...
Página 14
... original thinkers who finds the law magazines of the country the only form that will lend aid to their efforts to establish a particular theory of law has been industriously at work for many years in the Harvard Law Review to establish ...
... original thinkers who finds the law magazines of the country the only form that will lend aid to their efforts to establish a particular theory of law has been industriously at work for many years in the Harvard Law Review to establish ...
Página 21
... original purchase date , or $ 6,000 over the arbitrary date , March 1 , 1913 . It should be borne in mind that this tax is on " income " which by statute includes " gains " and there is no necessity to unduly lengthen this opinion by ...
... original purchase date , or $ 6,000 over the arbitrary date , March 1 , 1913 . It should be borne in mind that this tax is on " income " which by statute includes " gains " and there is no necessity to unduly lengthen this opinion by ...
Página 23
... original cost price , else there is no gain . Where the date of March 1 , 1913 , fixes an arbitrary low price the parties can go back to the original cost , to show that , in fact , the selling price was really not a gain but a loss ...
... original cost price , else there is no gain . Where the date of March 1 , 1913 , fixes an arbitrary low price the parties can go back to the original cost , to show that , in fact , the selling price was really not a gain but a loss ...
Página 33
... original litigation , on which reasonable hope for a successful issue could be predicated . It may be conceded that questions of title to property and the incidents thereof , questions of devise , inheritance , and succession are ...
... original litigation , on which reasonable hope for a successful issue could be predicated . It may be conceded that questions of title to property and the incidents thereof , questions of devise , inheritance , and succession are ...
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.