Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 22–ի 6-ից 10-ը:
Էջ 206
... death being the generating source of the taxation and the statute validly classifying it as of testamentary character , it logically follows , in our opinion , that it is valid to impose at decedent's death a tax on the testa- mentary ...
... death being the generating source of the taxation and the statute validly classifying it as of testamentary character , it logically follows , in our opinion , that it is valid to impose at decedent's death a tax on the testa- mentary ...
Էջ 207
... death some time ) , was the immediately moving cause of the transfer . Both the element of " existing condition of body , " as dis- tinguished from the grantor's mental state on that subject , and the term " impending , " are ...
... death some time ) , was the immediately moving cause of the transfer . Both the element of " existing condition of body , " as dis- tinguished from the grantor's mental state on that subject , and the term " impending , " are ...
Էջ 208
... death , and considering what conditions would arise or exist in the event of death without making the transfer or , to be more specific , the contemplation of death is the sole motive and cause of the transfer . " The state of mind of ...
... death , and considering what conditions would arise or exist in the event of death without making the transfer or , to be more specific , the contemplation of death is the sole motive and cause of the transfer . " The state of mind of ...
Էջ 209
... death . " The California decisions are not especially pertinent , for the reason that the California statute contains a definition of the term " in contempla- tion of death . " - Estate of Reynolds ( 169 Calif . , 600 ) ; Kelly v ...
... death . " The California decisions are not especially pertinent , for the reason that the California statute contains a definition of the term " in contempla- tion of death . " - Estate of Reynolds ( 169 Calif . , 600 ) ; Kelly v ...
Էջ 210
... death the income was to be divided among six of the children of Mr. and Mrs. Shwab , subject to letting in a seventh child on the failure of issue of any of the other six . There were other provisions not important here . The trust deed ...
... death the income was to be divided among six of the children of Mr. and Mrs. Shwab , subject to letting in a seventh child on the failure of issue of any of the other six . There were other provisions not important here . The trust deed ...
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Common terms and phrases
accounts receivable amended American Institute amortization amount applied assets audit balance balance-sheet bank basic date basis Berlin bank bonds bonus bricks capital stock capital surplus cash cent certificates Certified Public Accountants charged claim collector commission computed contemplation of death corporation cost court Debit December 31 decision deduction depletion depreciation determined discount dividends dollars entry equipment examination expense federal home office income tax income-tax Institute of Accountants interest internal revenue inventory invested capital issue JOURNAL OF ACCOUNTANCY kilns labor lease ledger liabilities manufacturing market value ment method mineral October 31 operating paid payable payment period plaintiff plaintiff in error plant preferred stock present profit and loss profits taxes public accountant purchase question received records reserve selling sixteenth amendment sold surplus taxable taxpayer tion transactions treasury treasury stock trust United York