The Federal ReporterWest Publishing Company, 1945 |
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Página 280
... allowed as a general indebtedness of prior decedent's estate so as to escape application of Rev- enue Act provision that deduction from es- tate tax computation for property previous- ly taxed should be reduced by amount paid before ...
... allowed as a general indebtedness of prior decedent's estate so as to escape application of Rev- enue Act provision that deduction from es- tate tax computation for property previous- ly taxed should be reduced by amount paid before ...
Página 281
... allowed in full by the Commissioner in his determination of the estate tax liability of the prior de- cedent's estate , were two promissory notes , both executed by the prior decedent , one in the amount of $ 10,000 payable to John ...
... allowed in full by the Commissioner in his determination of the estate tax liability of the prior de- cedent's estate , were two promissory notes , both executed by the prior decedent , one in the amount of $ 10,000 payable to John ...
Página 504
... allowed as a deduction shall be included in computing the net income of the ben- eficiaries whether distributed to them or not . Any amount allowed as a deduction under this paragraph shall not be allowed as a deduction under subsection ...
... allowed as a deduction shall be included in computing the net income of the ben- eficiaries whether distributed to them or not . Any amount allowed as a deduction under this paragraph shall not be allowed as a deduction under subsection ...
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action Administrator affirmed Alcoa alleged amended amount appellant appellant's appellee application Armour & Co Asst attorney beef beneficiary charge Circuit Court Circuit Judges Cite as 148 claim Commission Commissioner of Internal Company contention contract corporation cost counsel Court of Appeals decision defendant denied determine District Court employees evidence F.Supp fact Federal Federal Trade Commission filed habeas corpus Helvering income induction ingot intent interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability maximum prices ment motion National Labor Relations operation paid parties patent payment petition petitioner plaintiff prior art proceedings production profits purpose question record regulation respondent Revenue Act rule S.Ct Sherman Anti-Trust Act Stat statute suit supra Supreme Court Tax Court taxpayer tion trial court trust U. S. Atty U.S.C.A.Appendix United United States Attorney violation York City