Cases on Federal Taxation, 1. sējumsPrentice-Hall Incorporated, 1926 - 719 lappuses |
No grāmatas satura
1.–5. rezultāts no 100.
180. lappuse
... decedent's death , the stock divi- dend belongs to the life tenant ; if the court finds that the stock dividend was paid from capital or from profits earned before the decedent's death , the stock dividend belongs to the re- mainderman ...
... decedent's death , the stock divi- dend belongs to the life tenant ; if the court finds that the stock dividend was paid from capital or from profits earned before the decedent's death , the stock dividend belongs to the re- mainderman ...
304. lappuse
... decedent's death ( sec . 305 , Title III , Revenue Act of 1924 ) , and , if the accounts of the estate are kept on an accrual basis , are deductible from gross income of the taxable year in which such due date falls , or for the taxable ...
... decedent's death ( sec . 305 , Title III , Revenue Act of 1924 ) , and , if the accounts of the estate are kept on an accrual basis , are deductible from gross income of the taxable year in which such due date falls , or for the taxable ...
306. lappuse
... decedent " dying thereafter a tax which it called an " estate tax . " The act fixed the amount of the tax at a named per- centage " of the value of the net estate , " made the tax a lien upon the " entire gross estate , " required that ...
... decedent " dying thereafter a tax which it called an " estate tax . " The act fixed the amount of the tax at a named per- centage " of the value of the net estate , " made the tax a lien upon the " entire gross estate , " required that ...
429. lappuse
... decedent , even though it may have appreciated in value since the decedent acquired it . In the event of delivery of property in kind to a legatee or distributee , no income is realized . Where , however , the executor sells property of ...
... decedent , even though it may have appreciated in value since the decedent acquired it . In the event of delivery of property in kind to a legatee or distributee , no income is realized . Where , however , the executor sells property of ...
459. lappuse
... decedent , the tax shall be assessed within one year after writ- ten request therefor by the fiduciary or legal representative of the estate of the decedent . The effect of this provision is to limit the period in which the Government ...
... decedent , the tax shall be assessed within one year after writ- ten request therefor by the fiduciary or legal representative of the estate of the decedent . The effect of this provision is to limit the period in which the Government ...
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Bieži izmantoti vārdi un frāzes
accrued acquired allowed amount applied assessed association basis beneficiaries bonds capital stock cash cent claim collector Commissioner compensation computed Congress Constitution corporation death decedent decedent's deduction determined direct taxes distribution earnings Eisner entitled estate tax exchange excise tax executor exempt fair market value February 28 filed gain or loss gain or profit gift gross estate gross income held included income derived income tax individual interest Internal Revenue joint-stock judgment levied March ment net estate net income nonresident officers organized paid par value paragraph partnership payment person Phellis plaintiff plaintiff in error preferred stock prior purpose question real estate received Regulations remainderman reorganization Revenue Act salary shareholders shares Sixteenth Amendment Stat statute stock dividend stockholder subdivision tax imposed taxable taxation taxpayer thereof tion transaction transfer trust United
Populāri fragmenti
275. lappuse - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid...
150. lappuse - ... salaries, wages or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
208. lappuse - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more per77 L.
260. lappuse - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
210. lappuse - ... to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
289. lappuse - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...
290. lappuse - SEC. 214 (a) (3) Taxes paid or accrued within the taxable year except (A) income, war-profits, and excessprofits taxes imposed by the authority of the United States, (B) so much of the income, warprofits, and excess-profits taxes, imposed by the authority of any foreign country or possession of the United allowed as a credit against the tax under section 131; and (3) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
627. lappuse - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
290. lappuse - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
256. 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...