Cases and Other Materials on the Law of TaxationRobert Coleman Brown Bobbs-Merrill Company, 1938 - 738 էջ |
From inside the book
Արդյունքներ 87–ի 1-ից 3-ը:
Էջ 336
... gift tax , it , nevertheless , is based , not upon the transfer of the gift , but upon the transfer of the estate ; and upon the value of the estate , and not that of the gift . Obviously these are bases having no relation whatever to the ...
... gift tax , it , nevertheless , is based , not upon the transfer of the gift , but upon the transfer of the estate ; and upon the value of the estate , and not that of the gift . Obviously these are bases having no relation whatever to the ...
Էջ 381
... gift inter vivos and to make it taxable upon the donor's death . Cf. Nichols v . Coolidge , 274 U. S. 531 . The Revenue Act 1932 , § 501 ( a ) and ( b ) , imposes a tax upon the ... gift may ESTATE AND GIFT TAXES - TAXABLE TRANSFERS 381.
... gift inter vivos and to make it taxable upon the donor's death . Cf. Nichols v . Coolidge , 274 U. S. 531 . The Revenue Act 1932 , § 501 ( a ) and ( b ) , imposes a tax upon the ... gift may ESTATE AND GIFT TAXES - TAXABLE TRANSFERS 381.
Էջ 570
... gifts on the other hand ; the former being taxable and the latter free from taxation . The two terms are , and were meant to be , mutually exclusive ; and a bestowal of money can not , under the statute , be both a gift and a payment of ...
... gifts on the other hand ; the former being taxable and the latter free from taxation . The two terms are , and were meant to be , mutually exclusive ; and a bestowal of money can not , under the statute , be both a gift and a payment of ...
Բովանդակություն
CHAPTER | 1 |
CHAPTER 2 | 56 |
Jurisdiction | 72 |
Հեղինակային իրավունք | |
13 այլ բաժինները չեն ցուցադրվում
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Common terms and phrases
action amount applied assessed assessor authority Bank basis beneficiaries bonds burden capital cent choses in action claim clause Commissioner of Int Congress Constitution contract corporation Court of Appeals death debt decedent decision deduction delivered the opinion dividends domicil due process estate tax ex rel excise exempt fact Federal Fourteenth Amendment gift gift tax gifts inter vivos held Helvering income tax inheritance tax intangible interest judgment jurisdiction JUSTICE land legislature levied liability ment mortgages net income nonresident Northern Trust Co owner paid payable payment Pennsylvania personal property petitioner plaintiff plaintiff in error principle privilege profits purpose question real estate reason receipts received resident Revenue Act rule settlor shares situs Sixteenth Amendment Stat statute stockholders supra Supreme Court tangible tax imposed Tax Law taxable taxation taxpayer tion transfer trust United validity York