Treasury Decisions Under Internal Revenue Laws of the United States, Volumen27U.S. Government Printing Office, 1926 |
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Página 5
... thereof ( being the section which imposed the income tax ) , in these words : " and the said taxes , when so assessed and made public , shall become a lien on the property or other sources of said income for the amount of the same ...
... thereof ( being the section which imposed the income tax ) , in these words : " and the said taxes , when so assessed and made public , shall become a lien on the property or other sources of said income for the amount of the same ...
Página 6
... thereof or any book containing any abstract or particulars thereof , to be seen or examined by any person except as provided by law , etc. And the act made it further unlawful for- any person to print or publish , in any manner whatever ...
... thereof or any book containing any abstract or particulars thereof , to be seen or examined by any person except as provided by law , etc. And the act made it further unlawful for- any person to print or publish , in any manner whatever ...
Página 8
... thereof , " etc. , under penalty of fine or imprison- ment , or both - the violation thereof being made to be a misdemeanor . The question just suggested , however , is not here necessarily involved ; and should it come to pass that the ...
... thereof , " etc. , under penalty of fine or imprison- ment , or both - the violation thereof being made to be a misdemeanor . The question just suggested , however , is not here necessarily involved ; and should it come to pass that the ...
Página 48
... thereof , that is , when imposed in this manner it is a tax upon the doing of business with the advan tages which inhere in the peculiarities of corporate or joint stock organization of the character described . And continuing ( on pp ...
... thereof , that is , when imposed in this manner it is a tax upon the doing of business with the advan tages which inhere in the peculiarities of corporate or joint stock organization of the character described . And continuing ( on pp ...
Página 52
... thereof , 5 cents . " The question more narrowly stated is whether the certificates are instruments issued , etc. , known generally as corporate securities . The Circuit Court of Appeals , reversing the judgment of the District Court ...
... thereof , 5 cents . " The question more narrowly stated is whether the certificates are instruments issued , etc. , known generally as corporate securities . The Circuit Court of Appeals , reversing the judgment of the District Court ...
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.