American Federal Tax Reports, 5. sējumsPrentice-Hall, 1927 |
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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
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5392. lappuse - ... 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...
5125. lappuse - 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.
5502. lappuse - ... 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...
5198. lappuse - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
5142. lappuse - ... (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...
5268. lappuse - 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.
5111. lappuse - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes...
5373. lappuse - 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.
5490. lappuse - 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...
5097. lappuse - That for the purpose of. ascertaining the gain derived or loss sustained from the sale or other disposition...