U.S. Tax Cases, Volume 44, Parts 1-2Commerce Clearing House., 1951 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Page 474
... liability specified in $ 526 , the fiduciary shall assume , on behalf of such person , the powers , rights , duties , and privileges of such person under such section ( except that the liability shall be collected from the estate of ...
... liability specified in $ 526 , the fiduciary shall assume , on behalf of such person , the powers , rights , duties , and privileges of such person under such section ( except that the liability shall be collected from the estate of ...
Page 746
... Liability Assessed $ 19,449.18 $ 20,194.00 Year Liability 325.18 Lois L. Zimmerman Income Tax Income Tax Assessed 1940 201.06 Net Income , agent's report dated July 14. 1941 , upon which was based over- assessment of $ 6,958.96 $ $ Add ...
... Liability Assessed $ 19,449.18 $ 20,194.00 Year Liability 325.18 Lois L. Zimmerman Income Tax Income Tax Assessed 1940 201.06 Net Income , agent's report dated July 14. 1941 , upon which was based over- assessment of $ 6,958.96 $ $ Add ...
Page 939
... [ Liability Not Conditioned on Solvency ] Nowhere does the statute condition the liability of the donee or transferee upon the solvency of the donor . Plaintiff contends that Section 526 ( a ) ( 1 ) [ Sec . 1025 ( a ) ( 1 ) of the ...
... [ Liability Not Conditioned on Solvency ] Nowhere does the statute condition the liability of the donee or transferee upon the solvency of the donor . Plaintiff contends that Section 526 ( a ) ( 1 ) [ Sec . 1025 ( a ) ( 1 ) of the ...
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affirmed agreement allowed amended amount appellee assessed assets Attorney Bank basis beneficiaries Board of Tax capital stock CCH Dec Circuit Court Circuit Judges claim for refund Collector of Internal Commissioner of Internal Company contract corporation Court holds Court of Appeals death decedent decedent's decision deduction defendant deficiency depreciation determined distribution District Court dividends entitled fact filed gift tax gross income held Helvering income tax interest Internal Revenue Internal Revenue Code issue judgment lease liability lien loss memorandum decision ment Nebel net income opinion paid pald par value payment petition for review petitioner plaintiff preferred stock profits purchase question received Regulations res judicata respondent Revenue Act sald Section securities settlor Sewall Key shares Stat statute stockholders supra Supreme Court Tax Appeals Tax Court tax return taxable taxpayer term tion transaction transfer trust trust instrument U. S. Attorney United States Circuit USTC