Investigation of Bureau of Internal Revenue: Hearings Before the Select Committee on Investigation of the Bureau of Internal Revenue, United States Senate, Sixty-eighth Congress, First[-second] Session, Pursuant to S. Res. 168, Authorizing the Appointment of a Special Committee to Investigate the Bureau of Internal Revenue, Volumes 4-7United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue U.S. Government Printing Office, 1924 |
Common terms and phrases
80 per cent ADAMSON additional agent in charge Agent Walker amortization allowance amortization claim amount attorney audit average blast furnace boiler building Bureau of Internal capacity Carnegie Steel Co CHAIRMAN coal commissioner committee conference CONGRESS THE LIBRARY contemplation of death contract contractual amortization cost court crane Croker DAVIS decedent deductions depreciation Emergency Fleet Corporation engineer equipment estate tax Estate Tax Unit facilities fact files Fleet Corporation FRAYSER Government GREENIDGE HARTSON income tax Internal Revenue investigation joint account kilowatts letter LEWIS MANSON matter memorandum ment Mexico mill NASH open-hearth PARKER Parlin pig iron postwar pre-war production question record reference revenue agent Richard Croker Schwabacher Senator ERNST Senator JONES Senator WATSON settlement Shipping Board solicitor solicitor's office Standifer statement Steel Corporation SWAREN TANDROW Tax Unit taxpayer THOMAS tion transfer United States Steel West Palm Beach
Popular passages
Page 896 - Part further covenants and agrees to merchandise such wheat in foreign ports, it being understood and agreed between the Party of the First Part and the Party of the Second Part...
Page 761 - The proper allowance for such depreciation of any property used in the trade or business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate...
Page 551 - 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 nominees substantially all the stock of the other or others, or (2) if substantially all the stock of two or more corporations is owned or controlled by the same interests.
Page 701 - ... (c) 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 at any time created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death (whether such transfer or trust is made or created before or after the passage of this Act), except in case of a bona fide sale for a fair consideration in money or money's worth.
Page 743 - ... upon notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 322.
Page 701 - 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...
Page 550 - substantially all the stock"- cannot be interpreted as meaning any particular percentage, but must be construed according to the facts of the particular case. The owning or controlling of 95 per cent. or more of the outstanding voting capital stock (not including stock in the treasury) at the beginning of and during the taxable year will be deemed to constitute an affiliation within the meaning of the statute.
Page 743 - In the case of buildings, machinery, equipment, or other facilities, constructed, erected, installed, or acquired, on or after April 6, 1917, for the production of articles contributing to the prosecution of the...
Page 600 - If any person is summoned under this Act to appear, to testify, or to produce books, papers, or other data, the district court of the United States for the district in which such person resides shall have jurisdiction by appropriate process to compel such attendance, testimony, or production of books, papers, or other data.
Page 895 - Now, therefore, in consideration of the premises and the mutual covenants herein contained, it is agreed as follows: 1.