Treasury Decisions Under Internal Revenue Laws of the United States, Հատոր 27

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Common terms and phrases

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Էջ 172 - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the. United States, under which the estate is being administered...
Էջ 108 - In their Joint names and payable to either or the survivor, except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration In money or money's worth...
Էջ 160 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Էջ 238 - ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Էջ 141 - Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax...
Էջ 111 - To the extent of the amount receivable by the executor as insurance under the policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Էջ 92 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Էջ 58 - Including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person...
Էջ 502 - That in the case of foreign corporations subject to taxation under this title not engaged in trade or business within the United States and not having any office or place of business therein...
Էջ 185 - ... except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth: Provided.

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