The Federal ReporterWest Publishing Company, 1932 |
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Seite 28
... transfer was to avoid the payment of income taxes . Nothing was distributed to the stockholders and no bill of sale or deed was given by the corporation to effect the transfer . No payment was made to the cor- poration by J. E. O ...
... transfer was to avoid the payment of income taxes . Nothing was distributed to the stockholders and no bill of sale or deed was given by the corporation to effect the transfer . No payment was made to the cor- poration by J. E. O ...
Seite 225
... transfer or transfers shall be deemed and held to have been made in contemplation of death within the mean- ing of this title . Any transfer of a material part of his property in the nature of a final disposition or distribution thereof ...
... transfer or transfers shall be deemed and held to have been made in contemplation of death within the mean- ing of this title . Any transfer of a material part of his property in the nature of a final disposition or distribution thereof ...
Seite 324
... transfer tax ( Revenue Act 1918 , §§ 403 ( b ) and 403 ( b ) ( 3 ) . 4. Internal revenue 8 ( 3 ) . Life policy issued by domestic mutual company to decedent resident of Cuba held not subject to federal transfer tax ( Revenue Act 1918 ...
... transfer tax ( Revenue Act 1918 , §§ 403 ( b ) and 403 ( b ) ( 3 ) . 4. Internal revenue 8 ( 3 ) . Life policy issued by domestic mutual company to decedent resident of Cuba held not subject to federal transfer tax ( Revenue Act 1918 ...
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46 USCA action affirmed alleged amended amount appellant appellee application assessment Bank bankrupt bankruptcy bill of lading Board carrier charge Circuit Court Circuit Judge claim Commission Commissioner of Internal conspiracy contract Corporation counsel Court of Appeals creditors damages decision decree defendant dismiss District Court District Judge District of Columbia Earlsboro entitled equity evidence fact fendant filed held income interest Internal Revenue issue judgment jurisdiction jury Kempner lease liability libelant lien Little Rock March maritime lien martial law ment Minner National Prohibition Act officers owner paid parties patent in suit payment person petition petitioner plaintiff Pottawatomie county preferred stock prior prior art proceedings purchase question reason received Revenue Act rule Stat statute testimony thereof tion Topolobampo trial court U. S. Atty United States C. C. A. USCA vessel York City