Reports of the Tax Court of the United States, 4. sējumsU.S. Government Printing Office, 1944 |
No grāmatas satura
1.5. rezultāts no 72.
116. lappuse
... testamentary trust were distributed , pursuant to an order of a New York sur- rogate , to the life beneficiary of a trust . The issue was whether the Commissioner had erred in computing the profit derived by the trus- tees from the sale ...
... testamentary trust were distributed , pursuant to an order of a New York sur- rogate , to the life beneficiary of a trust . The issue was whether the Commissioner had erred in computing the profit derived by the trus- tees from the sale ...
158. lappuse
... testamentary capacity . Thereupon , a compromise agreement was entered into between the trustees of Lafayette College and " the heirs , next of kin and distributees " of the decedent , which was filed with the Orphans ' Court . Under ...
... testamentary capacity . Thereupon , a compromise agreement was entered into between the trustees of Lafayette College and " the heirs , next of kin and distributees " of the decedent , which was filed with the Orphans ' Court . Under ...
168. lappuse
... testamentary capacity at the time he executed it . Lafayette College did not need to rely upon the 1939 will . Its claim was based upon a prior will . Therefore it can not properly be said in this case that Lafayette College was allowed ...
... testamentary capacity at the time he executed it . Lafayette College did not need to rely upon the 1939 will . Its claim was based upon a prior will . Therefore it can not properly be said in this case that Lafayette College was allowed ...
218. lappuse
... testamentary trust established by the will of his deceased wife . In the tax- able year petitioner received certain distributions of income from the trust . Later in the year the testamentary trustees were compelled to pay an estate ...
... testamentary trust established by the will of his deceased wife . In the tax- able year petitioner received certain distributions of income from the trust . Later in the year the testamentary trustees were compelled to pay an estate ...
219. lappuse
... testamentary trust " ) are the Germantown Trust Co. Clarence A. Warden , and petitioner ( hereinafter sometimes re- red to either as the " executors " or as the " trustees , " depending pon which of these two capacities are involved ) ...
... testamentary trust " ) are the Germantown Trust Co. Clarence A. Warden , and petitioner ( hereinafter sometimes re- red to either as the " executors " or as the " trustees , " depending pon which of these two capacities are involved ) ...
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accrued agreement amended amount applied assets basis beneficiary bonds capital stock cash claim COMMISSIONER OF INTERNAL common stock computing contract corporation corpus Court death decedent decedent's December 31 deduction deed deficiency determined distribution dividends Docket earnings entitled Eskimo Pie estate tax excess profits tax executors expenses filed FINDINGS OF FACT follows funds gain Galbreath grantor gross estate gross income held Helvering hereinafter Huisking included income tax income tax return interest Internal Revenue Code investment issue Lafayette College lease liability loss March net income one-half operations paid parks company parties payable payment percent personal holding company peti petitioner petitioner's policies preferred stock principal prior purchase purpose question received respect respondent Revenue Act royalties section 23 securities shares statute stipulated stockholders supra taxable taxpayer testamentary testamentary trust thereof tion tioner transfer trust instrument unjust enrichment wife
Populāri fragmenti
8. lappuse - Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913, may be distributed exempt from tax, after the earnings and profits accumulated after February 28, 1913, have been distributed...
378. lappuse - If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he is not entitled to retain the money, and even though he may still be adjudged liable to restore its equivalent.
38. lappuse - The amounts of the following liabilities shall, except as hereinafter In this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations...
176. lappuse - In the interpretation of statutes levying taxes, it is the established rule not to extend their provisions by implication beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt, they are construed most strongly against the government, and in favor of the citizen.
402. lappuse - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
281. lappuse - 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...
369. lappuse - To the extent of the amount receivable by all other beneficiaries as Insurance under policies...
278. lappuse - Amounts paid under the laws of any State, Territory, District of Colombia, possession of the United States, or foreign country as income to the holder of a life or terminable Interest acquired by gift, bequest, or Inheritance shall not be reduced or diminished by any deduction for shrinkage (by whatever name called) in the value of such interest due to the lapse of time...
636. lappuse - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
433. lappuse - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property...