| Charles Noble Emerson - 1867 - 410 σελίδες
...dollars, to be recovered with costs of suit. Any tax paid under the provisions of Sections 124 and 125 shall be deducted from the particular legacy or distributive share on account of which the same is charged] and the collector shall commence appropriate proceedings before any court of the United States, in... | |
| United States - 1868 - 1026 σελίδες
...provisions of sections one hundred and twenty-four and one hundred and egacy. twenty-five ghall ue deducted from the particular legacy or distributive share on account of which the same is charged. Section 137. That section one hundred and thirty-seven be amended by inserting after the words " imposed... | |
| New York (State). Superior Court (New York), James Clark Spencer, Samuel Jones - 1874 - 646 σελίδες
...Congress, § 9, page 140, it is provided that " any tax paid under the provisions of §§ 124 " and 125, shall be deducted from the particular legacy "or distributive share on account of which the same is "charged." 2. By these statutes the duty of paying the legacy tax and succession tax payable out of proceeds of... | |
| 1906 - 1122 σελίδες
...the wife's interest in the estate could not be taxed, and that the law directed the tax to be paid from the particular legacy or distributive share on account of which the same was charged. Any other result would have required the tax to be deducted from the corpus of the estate,... | |
| 1920 - 932 σελίδες
...Case, infra, by adding thereto, "Any tax paid under the provisions of sections twenty-nine and thirty shall be deducted from the particular legacy or distributive share on account of which the same is charged," or as provided in our statute that the executor shall deduct the tax on a legacy or distributive share.... | |
| 1915 - 1106 σελίδες
...contains the provision that: "Any tax paid under the provisions of sections twenty-nine and thirty, shall be deducted from the particular legacy or distributive share on account of which the same is charged." Counsel for the appellants also cite Goddard v. Goddard, 9 RI 293. In this case it appeared from the... | |
| United States. Department of the Treasury - 1899 - 1350 σελίδες
...the legacy or distributive share and not upon the estate." The old law provided that the tax should be deducted from the particular legacy or distributive share on account of which the same was charged. (Section 124, act of June 30, 1864, as amended by section 9. act of July 13, 1886.) The... | |
| Harry Noyes Greene - 1901 - 220 σελίδες
...recovered with costs of suit. Any tax paid under the provisions of sections twenty-nine and thirty shall be deducted from the particular legacy or distributive share on account of which the same is charged. Act of 1862 (July 1), sec. 112. Act of 1864 (June 30), sec. 125. RS, sec. 3440. The matter in italics... | |
| United States. Office of Commissioner of Internal Revenue - 1901 - 392 σελίδες
...Another was that any tax paid under the provisions of sections 124 and 125 of the act of 1864 should "be deducted from the particular legacy or distributive share on account of which the same is charged." In other words, the act expressly commanded that to be done which it was impossible should be done... | |
| 1902 - 894 σελίδες
...$1,000, to be recovered with costs of suit. Any tax paid under the provisions of sections 2!) and 30 shall be deducted from the particular legacy or distributive share on account of which the same is charged.' "SEC. 12. That from and after the passage of this act the Secretary of the Treasury, upon tin1 recommendation... | |
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