Session Laws and Resolutions

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Common terms and phrases

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Էջ 115 - ... shall be deemed a transfer taxable under the provisions of this chapter in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will...
Էջ 181 - Receipts of shipowners' mutual protection and indemnity associations; Dividends from China Trade Act corporations; Compensation of employees of foreign governments. [SEo. 22. GROSS INCOME.] (c) Inventories. Whenever in the opinion of the Commissioner the use of inventories is necessary In order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the Commissioner, with the approval of the Secretary, may prescribe as conforming as nearly as...
Էջ 183 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Էջ lv - But no property shall be exempt from sale for taxes or for payment of obligations contracted for the purchase of said premises.
Էջ 179 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...
Էջ 479 - All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any part or share thereof, shall be absolutely null and void, unless they are freely made and executed in the presence of at least two attesting witnesses, after the allowance of such a claim,...
Էջ xxxvii - That the freedom of the press is one of the great bulwarks of liberty, and can never be restrained but by despotic governments.
Էջ 196 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Էջ lv - If the owner of a homestead die, leaving a widow, but no children, the same shall be exempt...
Էջ 180 - ... amounts received, through accident or health insurance or under workmen's compensation acts, as compensation for personal injuries or sickness, plus the amount of any damages received whether by suit or agreement...

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