The Federal ReporterWest Publishing Company, 1941 |
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Σελίδα 477
... amended Revenue Act 1934 , 26 U.S.C.A. Int . Rev.Acts , page 227 . 4. Internal revenue1002 The inclusion in decedent's gross es- tate of property subject to exercise of pow- er by decedent is upon theory that dece- dent's death ends his ...
... amended Revenue Act 1934 , 26 U.S.C.A. Int . Rev.Acts , page 227 . 4. Internal revenue1002 The inclusion in decedent's gross es- tate of property subject to exercise of pow- er by decedent is upon theory that dece- dent's death ends his ...
Σελίδα 573
... amended return fixing the value of its stock at $ 250,000 . The Commissioner refused to accept the amended tax re- turn and assessed a deficiency . The Su- preme Court held ( 308 U.S. page 395 , 60 S.Ct. page 340 , 84 L.Ed. 340 ) that ...
... amended return fixing the value of its stock at $ 250,000 . The Commissioner refused to accept the amended tax re- turn and assessed a deficiency . The Su- preme Court held ( 308 U.S. page 395 , 60 S.Ct. page 340 , 84 L.Ed. 340 ) that ...
Σελίδα 1098
... amended Revenue Act 1934 , 26 U.S.C.A. Int.Rev.Acts , page 227. - Mellon v . Driscoll , 117 F.2d 477 . The inclusion in decedent's gross estate of property subject to exercise of power by de- cedent is upon theory that decedent's death ...
... amended Revenue Act 1934 , 26 U.S.C.A. Int.Rev.Acts , page 227. - Mellon v . Driscoll , 117 F.2d 477 . The inclusion in decedent's gross estate of property subject to exercise of power by de- cedent is upon theory that decedent's death ...
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