The Federal Reporter, Τόμος 312West Publishing Company, 1962 |
Αναζήτηση στο βιβλίο
Αποτελέσματα 1 - 3 από τα 67.
Σελίδα 431
... prior to his death , or received by gift , bequest , devise or inheritance from any person who died within 5 years prior to his death , a deduction may be taken subject to six conditions.3 Those condi- tions are : ( 1 ) The property ...
... prior to his death , or received by gift , bequest , devise or inheritance from any person who died within 5 years prior to his death , a deduction may be taken subject to six conditions.3 Those condi- tions are : ( 1 ) The property ...
Σελίδα 434
... prior estate of the daughter , but not in that of the father . The court found that the executors of the son and daugh- ter had selected two items in the daugh- ter's estate which had not been previous- ly taxed in the father's estate ...
... prior estate of the daughter , but not in that of the father . The court found that the executors of the son and daugh- ter had selected two items in the daugh- ter's estate which had not been previous- ly taxed in the father's estate ...
Σελίδα 435
... prior estate is concerned and should be gov- erned by the same rule . Property deductible in the prior estate by virtue of section 812 ( c ) becomes tax- able in the second estate . If the second decedent is free to treat such property ...
... prior estate is concerned and should be gov- erned by the same rule . Property deductible in the prior estate by virtue of section 812 ( c ) becomes tax- able in the second estate . If the second decedent is free to treat such property ...
Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
action affirmed agreement alleged amended appellant appellant's appellee application arbitration Bank Board brief cause charge Chief Judge Circuit Judge Cite as 312 Civil Procedure claim Commissioner Company contract contractor Corp corporation counsel Court of Appeals Criminal damages decision deduction defendant defendant's denied determination dismissed District Court District Judge employees entitled estate tax evidence F.Supp fact Federal fendant filed Fort Polk Government habeas corpus held income indictment infringement Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability liens limitations ment motion negligence officer parties patent payment petition petitioner plaintiff Polk housing prior proceedings question reason record remanded rule S.Ct sentence sion Stat statute statute of limitations summary judgment supra taxpayer testimony tion trade-mark trial court trust U. S. Atty union United States Court United States District violation witness York City