American Federal Tax Reports, Volume 5Prentice-Hall, 1927 |
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Halaman 5073
... cent . if left 2 months ; 22 per cent . if left 3 months , and 3 per cent . per annum if left 4 or 6 months . Both certificates were at all times after their issuance in the pos- session of said Clara B. Congdon . After the death of ...
... cent . if left 2 months ; 22 per cent . if left 3 months , and 3 per cent . per annum if left 4 or 6 months . Both certificates were at all times after their issuance in the pos- session of said Clara B. Congdon . After the death of ...
Halaman 5079
... cent . dividend , ostensibly payable in cash after holders of more than 85 per cent . of stock had agreed to accept payment in stock , which agreement they performed , held , that stock so received by them was not taxable as income ...
... cent . dividend , ostensibly payable in cash after holders of more than 85 per cent . of stock had agreed to accept payment in stock , which agreement they performed , held , that stock so received by them was not taxable as income ...
Halaman 5081
... cent . of the then outstanding stock be sold at par for cash , so as to provide the corpo- ration with the funds necessary to meet the existing indebtedness and properly conduct its business ; that , for the purpose of in- ducing or ...
... cent . of the then outstanding stock be sold at par for cash , so as to provide the corpo- ration with the funds necessary to meet the existing indebtedness and properly conduct its business ; that , for the purpose of in- ducing or ...
Halaman 5082
... cent . of the outstanding stock , each of said stockholders agreeing to take said 100 per cent . dividend in stock , and in ad- dition to subscribe for an equal amount of new stock . While the greater part of the capital stock of the ...
... cent . of the outstanding stock , each of said stockholders agreeing to take said 100 per cent . dividend in stock , and in ad- dition to subscribe for an equal amount of new stock . While the greater part of the capital stock of the ...
Halaman 5093
... cent . of the total tax under the Rev- ticular form provided , namely , Form 1031 , enue Act of 1918. In other words , in the and under oath , so that the Commissioner case of the M. Company , the 25 per cent . could proceed to ...
... cent . of the total tax under the Rev- ticular form provided , namely , Form 1031 , enue Act of 1918. In other words , in the and under oath , so that the Commissioner case of the M. Company , the 25 per cent . could proceed to ...
Edisi yang lain - Lihat semua
Istilah dan frasa umum
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
Bagian yang populer
Halaman 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...
Halaman 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.
Halaman 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...
Halaman 5198 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Halaman 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...
Halaman 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.
Halaman 5111 - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes...
Halaman 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.
Halaman 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...
Halaman 5097 - That for the purpose of. ascertaining the gain derived or loss sustained from the sale or other disposition...