The Federal ReporterWest Publishing Company, 1941 |
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Seite 169
... prior to respondent's death , and , therefore , were not to be included in the determina- tion of his income for the period from January to October 31 , 1935 . Petitioner had also added to respondent's gross income for the year in which ...
... prior to respondent's death , and , therefore , were not to be included in the determina- tion of his income for the period from January to October 31 , 1935 . Petitioner had also added to respondent's gross income for the year in which ...
Seite 375
... prior to the death of the decedent , where such property can be identified as having been received by the decedent * from such prior decedent by gift , bequest , devise , or inheritance * * . This deduction shall be allowed only where ...
... prior to the death of the decedent , where such property can be identified as having been received by the decedent * from such prior decedent by gift , bequest , devise , or inheritance * * . This deduction shall be allowed only where ...
Seite 376
... prior acts , " and not deducted under paragraph 1 or 3 of subsection ( a ) of this section . " I agree with petitioners . From the very beginning the estate tax acts have provided that , for the purpose of the tax , the value of the net ...
... prior acts , " and not deducted under paragraph 1 or 3 of subsection ( a ) of this section . " I agree with petitioners . From the very beginning the estate tax acts have provided that , for the purpose of the tax , the value of the net ...
Inhalt
TABLE OF CONTENTS | 9 |
Table of Cases Reported XIII | 12 |
Federal Rules of Civil Procedure XLV | 12 |
Urheberrecht | |
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action affirmed agent agreement alleged amended amount appellant appellant's appellee April Asst Atty Bank bankruptcy bargaining Board of Tax bonds Braselton cease and desist Circuit Court Circuit Judges claim Commissioner of Internal Company contract corporation counts Court of Appeals debtor decision decree defendant denatured alcohol District Court District of Columbia drain drain commissioner employees estoppel evidence F.Supp fact Federal filed grantor Helvering Insurance Internal Revenue Iowa issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Act Labor Relations Board lease liability Master and servant matter ment National Labor Relations paid parties patent payment Permanent Edition petition petitioner plaintiff ployees prior prior art proceedings question record res judicata respondent respondent's Revenue Act rule S.Ct servant 16 Stat statute suit supra Tax Appeals taxpayer testimony tion trade-mark trust unfair labor practices union United Words and Phrases