American Federal Tax Reports, Volumen5Prentice-Hall, 1927 |
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Resultados 1-5 de 100
Página 5073
... prior to the passage of the Estate Tax Act of 1916 , constitute a part of the gross estate of the decedent , Chester A. Congdon , within the purview of subdivision ( c ) of section 202 of the Revenue Act of 1916 , 39 Statutes at Large ...
... prior to the passage of the Estate Tax Act of 1916 , constitute a part of the gross estate of the decedent , Chester A. Congdon , within the purview of subdivision ( c ) of section 202 of the Revenue Act of 1916 , 39 Statutes at Large ...
Página 5083
... Prior to the entry of such suits , William A. Seifert , Esq . , of Pittsburgh , one of the at- torneys for the various stockholders , includ- ing the defendant , agreed with Arthur A. Ballantine , Esq . , then Solicitor of Internal ...
... Prior to the entry of such suits , William A. Seifert , Esq . , of Pittsburgh , one of the at- torneys for the various stockholders , includ- ing the defendant , agreed with Arthur A. Ballantine , Esq . , then Solicitor of Internal ...
Página 5085
... prior to approval of act held subject to tax imposed as to earnings from January first to dissolution . ( Comp . St. 1918 , § 6336j et seq . ) , is subject to income tax imposed by that act , as to earn- ings from January 1 , 1917 , to ...
... prior to approval of act held subject to tax imposed as to earnings from January first to dissolution . ( Comp . St. 1918 , § 6336j et seq . ) , is subject to income tax imposed by that act , as to earn- ings from January 1 , 1917 , to ...
Página 5086
... prior to the ap- proval of the Act of October 3 , 1917 , is sub- ject to the tax imposed by that act . Regu- lation 33 , article 61 , was thereupon promul- gated as follows : War Revenue Act of October 3 , 1917 , is subject to tax under ...
... prior to the ap- proval of the Act of October 3 , 1917 , is sub- ject to the tax imposed by that act . Regu- lation 33 , article 61 , was thereupon promul- gated as follows : War Revenue Act of October 3 , 1917 , is subject to tax under ...
Página 5087
... prior to the passage of said act , or if the said act be so construed as to make unlawful or to invalidate the lawful distribution of the assets of said corpora- tion , the Missouri Valley Elevator Company made to its stockholders prior ...
... prior to the passage of said act , or if the said act be so construed as to make unlawful or to invalidate the lawful distribution of the assets of said corpora- tion , the Missouri Valley Elevator Company made to its stockholders prior ...
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Términos y frases comunes
accrued action allowed amended amicus curiæ amount appellee applied assessed assets bankrupt bankruptcy cent certificates Circuit Court claim collected Collector of Internal Commissioner of Internal community property Comp Company Congress constitutional contract corporation Court of Appeals death debts decedent deduction defendant distraint District Court District Judge dividend entitled erty estate tax excess profits tax executors fact February 24 federal filed held income tax inheritance tax interest Internal Revenue issue judgment June June 30 levied liability lien March ment net income officers opinion par value partnership payable payment penalties person plaintiff plaintiff in error policy holder prior purpose question railroad received recover refund Revenue Act rule shares Stat statute stockholders suit Supp supra Supreme Court surplus tax imposed taxable taxation taxpayer thereof tion transaction transfer Treasury trust U. S. Atty United York York City
Pasajes populares
Página 5392 - ... and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Página 5125 - On each claim located after the tenth day of May, eighteen hundred and seventy-two, and until a patent has been issued therefor, not less than one hundred dollars' worth of labor shall be performed or improvements made during each year.
Página 5502 - ... property which prior to the filing of the petition he could by any means have transferred or which might have been levied upon and sold under judicial process against him...
Página 5198 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Página 5142 - ... (1) Labor, agricultural, or horticultural organizations; (2) Mutual savings banks not having a capital stock represented by shares; (3) Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system...
Página 5268 - States, or produced (in whole or in part) by the taxpayer without and sold within the United States, shall be treated as derived partly from sources within and partly from sources without the United States.
Página 5111 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes...
Página 5373 - The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, State, county, district, or municipality in advance of the payment of dividends to creditors, and upon filing the receipts of the proper public officers for such payment he shall be credited with the amount thereof, and in case any question arises as to the amount or legality of any such tax the same shall be heard and determined by the court.
Página 5490 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
Página 5097 - That for the purpose of. ascertaining the gain derived or loss sustained from the sale or other disposition...