Cases Decided in the Court of Claims of the United States, 65. sējumsU.S. Government Printing Office, 1925 |
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6.10. rezultāts no 42.
96. lappuse
... EXECUTOR OF THE ESTATE OF JAMES E. MOONEY , v . THE UNITED STATES [ No. F - 92 . Decided March 5 , 1928 ] On the Proofs Income - tax return ; omission to deduct accrued Federal estate - transfer tax ; extension of time with interest ...
... EXECUTOR OF THE ESTATE OF JAMES E. MOONEY , v . THE UNITED STATES [ No. F - 92 . Decided March 5 , 1928 ] On the Proofs Income - tax return ; omission to deduct accrued Federal estate - transfer tax ; extension of time with interest ...
97. lappuse
... executors on March 14 , 1921 , and was not charged on the books of the executors for that year . Prior to the date when payment of said estate tax was due the executors of said estate applied to the Commissioner of Internal Revenue for ...
... executors on March 14 , 1921 , and was not charged on the books of the executors for that year . Prior to the date when payment of said estate tax was due the executors of said estate applied to the Commissioner of Internal Revenue for ...
98. lappuse
... executor in the year 1920 . VI . The plaintiff's books , as well as other records and accounts kept of the estate involved , did not disclose a Opinion of the Court charge or credit of the amount 98 [ 65 C. Cls . FOURTH & CENTRAL TRUST ...
... executor in the year 1920 . VI . The plaintiff's books , as well as other records and accounts kept of the estate involved , did not disclose a Opinion of the Court charge or credit of the amount 98 [ 65 C. Cls . FOURTH & CENTRAL TRUST ...
99. lappuse
... executor of the estate of James E. Mooney , deceased . Mr. Mooney died on Septem- ber 15 , 1919. His estate became liable for a Federal estate tax in the sum of $ 341,371.47 . The plaintiff as executor of said estate filed the estate's ...
... executor of the estate of James E. Mooney , deceased . Mr. Mooney died on Septem- ber 15 , 1919. His estate became liable for a Federal estate tax in the sum of $ 341,371.47 . The plaintiff as executor of said estate filed the estate's ...
290. lappuse
... executor , administrator , or trus- tee , as the case may be : Provided , That where the income is to be distributed annually or regularly between existing heirs or legatees or beneficiaries the rate of tax and method of computing the ...
... executor , administrator , or trus- tee , as the case may be : Provided , That where the income is to be distributed annually or regularly between existing heirs or legatees or beneficiaries the rate of tax and method of computing the ...
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40 Stat accepted amount April April 16 Army Attorney General Herman Atwater & Co August August 21 authority automobile cars cent certified check Chicago claim for refund coal Commissioner of Internal compensation contract contractor cost court decided court made special December December 13 decided that plaintiff deducted defendant delivered the opinion delivery duty entitled to recover executors February February 25 filed findings of fact follows furnished Government income Internal Revenue issued January Judge July June 15 June 30 King & King letter liquidated damages manufacture material ment Montgomery naval Navy Department Navy Order November paid patent payment period petition plaintiff company plaintiff was entitled purchase orders Quartermaster Corps railroad rates received rejected Reporter's Statement revenue act Secretary September shipment shipped special findings statute taxable thereof tion tract United United States Army yards
Populāri fragmenti
494. 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, 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...
289. lappuse - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
278. lappuse - Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
283. lappuse - Farmers' or other mutual hail, cyclone, or fire insurance companies, mutual ditch or irrigation companies, mutual or cooperative telephone companies, or like organizations of a purely local character, the income of which consists solely of assessments, dues, and fees, collected from members for the sole purpose of meeting expenses; 11.
456. lappuse - The former section declares that "the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated (a) To the extent of the interest therein of the decedent at the time of his death.
360. lappuse - There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year...
318. lappuse - ... dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year...
456. lappuse - ... 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 created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
283. lappuse - An Act to Increase the Revenue, and for Other Purposes," approved September eighth, nineteen hundred and sixteen...
494. lappuse - That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition...