Journal of Accountancy, Հատոր 31American Institute of Certified Public Accountants, 1921 |
From inside the book
Արդյունքներ 33–ի 6-ից 10-ը:
Էջ 203
... transfer made in contemplation of death . Plaintiff con- tended below and contends here ( 1 ) that the act was not intended to reach absolute conveyances in contemplation of death made before the passage of the act ; ( 2 ) that if so ...
... transfer made in contemplation of death . Plaintiff con- tended below and contends here ( 1 ) that the act was not intended to reach absolute conveyances in contemplation of death made before the passage of the act ; ( 2 ) that if so ...
Էջ 204
... transfer of the net estate of " every person dying after the passage of this act . " In section 202 the tax- able estate of the decedent embraces all transfers of the two classes already mentioned which the decedent has " at any time ...
... transfer of the net estate of " every person dying after the passage of this act . " In section 202 the tax- able estate of the decedent embraces all transfers of the two classes already mentioned which the decedent has " at any time ...
Էջ 205
... transfer intended to take effect at the grantor's death and in the case of a transfer made in contemplation of death ( as well as in the case of transfers by will ) is made primarily liable for the tax , and it is only when the estate ...
... transfer intended to take effect at the grantor's death and in the case of a transfer made in contemplation of death ( as well as in the case of transfers by will ) is made primarily liable for the tax , and it is only when the estate ...
Էջ 206
... transfers made after the transferrer's death . Being within the all - embracing power of Congress over the subject of excise and transfer taxation , it is not necessarily unconstitutional merely because retroactive . - Cooley on ...
... transfers made after the transferrer's death . Being within the all - embracing power of Congress over the subject of excise and transfer taxation , it is not necessarily unconstitutional merely because retroactive . - Cooley on ...
Էջ 207
... transfer in question was an absolute gift inter vivos , claimed by the government to have been testamentary in character . On principle , and without present reference to authority , the ultimate question concerns the motive which ...
... transfer in question was an absolute gift inter vivos , claimed by the government to have been testamentary in character . On principle , and without present reference to authority , the ultimate question concerns the motive which ...
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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