Taxes on Incomes and Excess Profits as Revised and Amended by the War Revenue Act of October 3, 1917: Digest and Text

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Savings union bank and trust Company, 1917 - 78 էջ
 

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Common terms and phrases

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Էջ 30 - 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.
Էջ 55 - The amount so added to any tax shall be collected at the same time and in the same manner and as...
Էջ 72 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Էջ 71 - IV of the revenue act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby imposed upon the transfer of the net estate of every decedent...
Էջ 31 - 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 36 - In such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury shall prescribe, setting forth specifically the gross amount of Income from all separate sources and from the total thereof, deducting the aggregate Items or expenses and allowance...
Էջ 72 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
Էջ 77 - One-half of one per centum of the amount of such net estate not in excess of $50,000...
Էջ 55 - Every collector to whom any .payment of any income tax is made shall upon request give to the person making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made...
Էջ 46 - ... payments, required to be made as a condition to the continued use or possession of property...

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