Reports of the U.S. Board of Tax Appeals, Volume 25U.S. Government Printing Office, 1933 |
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Halaman 26
... involved in the Frick case , another question is involved . To include the decedent's securities in the gross estate at their value , less the amount of the taxes paid to the foreign governments , would be in effect to allow the amounts ...
... involved in the Frick case , another question is involved . To include the decedent's securities in the gross estate at their value , less the amount of the taxes paid to the foreign governments , would be in effect to allow the amounts ...
Halaman 28
... involved . " shall be deemed and held to have been made in contemplation of death , " and so subject to tax . A conclusive presumption is raised by the statute which does not admit of rebuttal . The action of the respondent in ...
... involved . " shall be deemed and held to have been made in contemplation of death , " and so subject to tax . A conclusive presumption is raised by the statute which does not admit of rebuttal . The action of the respondent in ...
Halaman 31
... involved . On June 14 , 1924 , when the order of distribution was made , and on July 12 , 1924 , when the stock was transferred by the executors to the trustees , the 250,000 shares of Dodge Brothers stock had a fair market value of ...
... involved . On June 14 , 1924 , when the order of distribution was made , and on July 12 , 1924 , when the stock was transferred by the executors to the trustees , the 250,000 shares of Dodge Brothers stock had a fair market value of ...
Halaman 34
... involved ; it involved an individual in being who was a residuary legatee ; therefore , it does not apply to testamentary trustees who did not come into existence until the date of distribution . The Supreme Court has frequently said ...
... involved ; it involved an individual in being who was a residuary legatee ; therefore , it does not apply to testamentary trustees who did not come into existence until the date of distribution . The Supreme Court has frequently said ...
Halaman 43
... involved became vested at the death of Mrs. Kramer in 1923 , and hence we are not concerned with subsequent legislation in this state ( Pub . Acts 1925 , No. 126 , and Pub . Acts 1927 , No. 212 ) , which under like circumstances would ...
... involved became vested at the death of Mrs. Kramer in 1923 , and hence we are not concerned with subsequent legislation in this state ( Pub . Acts 1925 , No. 126 , and Pub . Acts 1927 , No. 212 ) , which under like circumstances would ...
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Istilah dan frasa umum
acquired agreed agreement alleged allowed amortization amount AMTORG assessment assets assignment basis beneficiaries Board bonds capital stock cash cent claim Coal COMMISSIONER OF INTERNAL common stock computing contract corporation cost court death debt decedent decedent's December 31 deduction deficiency depletion depreciation determined directors disallowed district dividends Docket entitled evidence executors fair market value February 29 filed FINDINGS OF FACT follows Grand River Avenue gross estate gross income held Hughes Tool Company included income tax income-tax return interest INTERNAL REVENUE issue January land lease liability Longyear loss March ment mortgage net income operation opinion paid par value parties partnership payment peti petitioner petitioner's preferred stock prior proceeding profits purchase real estate received respect respondent respondent's Revenue Act securities Shelden sold statute statute of limitations stipulated stockholders supra taxable taxpayer thereof tion tioner transaction transfer United wife
Bagian yang populer
Halaman 231 - There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently...
Halaman 813 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Halaman 288 - FRAUD. — If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3612 (d) (2). SEC. 294. ADDITIONS TO THE TAX IN CASE OF NONPAYMENT.
Halaman 750 - ... shall be the same as it would be in the hands of the transferor increased in the amount of gain or decreased in the amount of loss recognized to the tiansferor upon such transfer under the law applicable to the year in which the transfer was made.
Halaman 477 - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. In...
Halaman 709 - LOSS. (a) GENERAL RULE. — Upon the sale or exchange of property the entire amount of the gain or loss, determined under section 111, shall be recognized, except as hereinafter provided in this section.
Halaman 451 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Halaman 21 - 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 dying after the passage of this Act...
Halaman 133 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Halaman 21 - ... 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...