The Federal ReporterWest Publishing Company, 1930 |
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Стр. 1052
... ( Revenue Act 1918 , § 201 , 40 Stat . 1059 ) . -U . S. v . Fuller , 42 F. ( 2d ) 471 . 7 ( 8 ) U.S.C.C.A. Income of estate paid to residuary legatee during administration held taxable as income of legatee though payment was not required ...
... ( Revenue Act 1918 , § 201 , 40 Stat . 1059 ) . -U . S. v . Fuller , 42 F. ( 2d ) 471 . 7 ( 8 ) U.S.C.C.A. Income of estate paid to residuary legatee during administration held taxable as income of legatee though payment was not required ...
Стр. 1053
... Revenue Act 1921 , § 214 ( a ) ( 10 ) .— Id . Anahma Realty Corporation v . Commissioner of In determining depletion deductible in deter- Internal Revenue , 42 F. ( 2d ) 128 . mining income taxes , it is proper to establish fair market ...
... Revenue Act 1921 , § 214 ( a ) ( 10 ) .— Id . Anahma Realty Corporation v . Commissioner of In determining depletion deductible in deter- Internal Revenue , 42 F. ( 2d ) 128 . mining income taxes , it is proper to establish fair market ...
Стр. 1054
... Revenue Act 1921 , § 402 ( e ) .- Id . 8 ( 11 ) U.S.Ct.Cl. Deed under which gran- tor retained vested reversion in fee was to ex- tent of remainder interest " transfer intended to take effect in possession or enjoyment after death " ( ...
... Revenue Act 1921 , § 402 ( e ) .- Id . 8 ( 11 ) U.S.Ct.Cl. Deed under which gran- tor retained vested reversion in fee was to ex- tent of remainder interest " transfer intended to take effect in possession or enjoyment after death " ( ...
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26 USCA action affirmed agreement alleged amended amount appellee application assessment Asst AUGUSTUS N bank bankrupt bankruptcy Board of Tax bond cars cause Cedarhurst cent charge charter Circuit Court Circuit Judge claim Commission Commissioner of Internal contract corporation Cosmos Club counsel Court of Appeals court of equity damages decree defendant defendant's denatured alcohol directed verdict District Court District Judge equity error evidence fact Federal filed Flannery held income interest Internal Revenue issued judgment jurisdiction jury liability libelant license Mariners Harbor ment mortgage National Prohibition Act Ohio operation owner paid pany parties patent payment permit petition petitioner plaintiff plaintiffs in error port prior prior art purchase question received refund Revenue Act rule Shreveport Stat statute stockholders suit supra Tax Appeals taxpayer thereof tion trial trust U. S. Atty United United States ex Vanadium vessel York City