Treasury Decisions Under Internal Revenue Laws of the United States, Volume 29U.S. Government Printing Office, 1928 |
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1918-Decision of court A. W. MELLON Acting Secretary allowed amended amount application Approved assessed assets bonds cent charged Circuit Court claim for refund Collectors of Internal Commissioner of Internal computed Concerned Congress corporation Court of Appeals Court of Claims D. C. To Collectors D. H. BLAIR death decedent deduction defendant in error depreciation distraint distribution District Court dividend excess profits tax executor exempt fact February 24 filed following decision gift gross estate gross income included income tax Income tax-Revenue act information of internal-revenue interest Internal Revenue internal-revenue officers invested capital judgment liability loss net estate net income OFFICE OF COMMISSIONER OGDEN L oleomargarine partnership payment person plaintiff plaintiff in error purchase question received Regulations revenue act shares statute stockholders suit tax imposed taxable taxpayer thereof tion transfer TREASURY DEPARTMENT trust United States Circuit United States District Washington William Waldorf Astor
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Halaman 160 - The head of each department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use. and preservation of the records, papers, and property appertaining to it.
Halaman 135 - ... The net Income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) In accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Halaman 301 - ... the value of the gross estate, and (5) 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...
Halaman 21 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Halaman 35 - ... or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Halaman 89 - To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has...
Halaman 117 - 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...
Halaman 298 - IV of the revenue act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent...
Halaman 6 - ... as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year...
Halaman 56 - personal service corporation " means a corporation whose income is to be ascribed primarily to the activities of the principal owners or stockholders who are themselves regularly engaged in the active conduct of the affairs of the corporation and in which capital (whether invested or borrowed) is not a material income-producing factor; but...