Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 93
... Statutes as amended by section 1317 of the Revenue Act of 1918 , mean the total tax as computed under that Act , or does it mean the said total tax less the credit provided for ? Under such circum- stances the statute is to be construed ...
... Statutes as amended by section 1317 of the Revenue Act of 1918 , mean the total tax as computed under that Act , or does it mean the said total tax less the credit provided for ? Under such circum- stances the statute is to be construed ...
Page 101
... statute and may not be taxed as such under the Constitution . The Revenue Act of 1921 , Title IV , imposed an estate tax , section 401 , effective upon its passage , section 1401 , 1 in lieu of a like tax in the Revenue Act of 1918 ...
... statute and may not be taxed as such under the Constitution . The Revenue Act of 1921 , Title IV , imposed an estate tax , section 401 , effective upon its passage , section 1401 , 1 in lieu of a like tax in the Revenue Act of 1918 ...
Page 104
... statute , for as said by Judge Hand in Frew v . Bowers , 12 Fed . ( 2d ) 625 , the possession or enjoyment is different from the legal vesting , and can not in any event take effect until the grantor's death . Unlike the transfer of ...
... statute , for as said by Judge Hand in Frew v . Bowers , 12 Fed . ( 2d ) 625 , the possession or enjoyment is different from the legal vesting , and can not in any event take effect until the grantor's death . Unlike the transfer of ...
Page 131
... statute provides that " For the purpose of this section two or more domestic corporations shall be deemed to be affiliated ( 1 ) if one corporation owns directly or controls through closely affiliated interests or by a nominee or ...
... statute provides that " For the purpose of this section two or more domestic corporations shall be deemed to be affiliated ( 1 ) if one corporation owns directly or controls through closely affiliated interests or by a nominee or ...
Page 149
... statute under which the tax is levied is that of 1916 or 1926. The explicit recognition of the principle that income ... statutes is not a restriction of the incidence of the income tax . It is merely an express statement of a principle ...
... statute under which the tax is levied is that of 1916 or 1926. The explicit recognition of the principle that income ... statutes is not a restriction of the incidence of the income tax . It is merely an express statement of a principle ...
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Common terms and phrases
additional agreement alleged allowed amount Appeal assessment assets Bank basis Board capital stock cash cent Centaur Company charged claim Coal COMMISSIONER OF INTERNAL Company computing contract Corning Glass corporation cost debt decedent December 23 December 31 deduction from gross deficiency in income Delaware Corporation depreciation determined disallowed dividends Docket earnings entered on 15 equipment evidence executors expenses February 28 filed FINDINGS OF FACT follows ganister gross income held included income and profits income tax income-tax return interest INTERNAL REVENUE invested capital issue January January 31 lease Lessee Lessor liability loss lumber manufacture March net income November 25 operation opinion paid par value parties partnership payment period peti petitioner petitioner's plant preferred stock prior profits taxes Promulgated December Promulgated November purchase question Railroad received redetermination respondent Revenue Act Rule 50 salaries shares sold statute stockholders taxable taxpayer thereof tion tioner trust