United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Volumul 268Banks Law Publishing, 1926 |
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Pagina xlii
... Inheritance Tax Revised Code , 47 §§ 2397-2408 ..... 1902 , Laws , c . 371 ...... 654 1909 , Laws , c . 38 , § 230. 362 1909 , Laws , c . 88 , §§ 160 , Act . 1 , sub - div . 3 .... 2 , sub - div . 10 .. 144 161 . 654 138 , 1909 , Consol ...
... Inheritance Tax Revised Code , 47 §§ 2397-2408 ..... 1902 , Laws , c . 371 ...... 654 1909 , Laws , c . 38 , § 230. 362 1909 , Laws , c . 88 , §§ 160 , Act . 1 , sub - div . 3 .... 2 , sub - div . 10 .. 144 161 . 654 138 , 1909 , Consol ...
Pagina 11
... Inheritance Tax Act . 1902 , Laws , c . 371 ...... 654 1909 , Laws , c . 38 , § 230. 362 1909 , Laws , c . 88 , §§ 160 , § 1 , sub - div . 3 . 144 161 ... 654 2 , sub - div . 10 ... 138 , 1909 , Consol . Laws , c . 139 , 143 , 144 40 ...
... Inheritance Tax Act . 1902 , Laws , c . 371 ...... 654 1909 , Laws , c . 38 , § 230. 362 1909 , Laws , c . 88 , §§ 160 , § 1 , sub - div . 3 . 144 161 ... 654 2 , sub - div . 10 ... 138 , 1909 , Consol . Laws , c . 139 , 143 , 144 40 ...
Pagina 137
... Inheritance Tax Law of 1917 , § 2 , sub - div . 10 , by providing that in determining the market value of the property transferred , for the purpose of fixing the amount of tax , no deduc- tion should be made of the Federal Estate Tax ...
... Inheritance Tax Law of 1917 , § 2 , sub - div . 10 , by providing that in determining the market value of the property transferred , for the purpose of fixing the amount of tax , no deduc- tion should be made of the Federal Estate Tax ...
Pagina 138
... tax which a legatee shall pay may be made to depend both on the total net amount of the decedent's estate subject to the jurisdiction of the State and passing under its inheritance and testamentary laws , and the amount of the legacy to ...
... tax which a legatee shall pay may be made to depend both on the total net amount of the decedent's estate subject to the jurisdiction of the State and passing under its inheritance and testamentary laws , and the amount of the legacy to ...
Pagina 139
... Tax amounted to the sum of $ 128,730.08 . In fixing the amount of inheritance tax due to the State of California upon the residuary lega- cies , the state Tax Appraiser , acting pursuant to the pro- visions of Subdivision 10 of § 2 ...
... Tax amounted to the sum of $ 128,730.08 . In fixing the amount of inheritance tax due to the State of California upon the residuary lega- cies , the state Tax Appraiser , acting pursuant to the pro- visions of Subdivision 10 of § 2 ...
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United States Reports: Cases Adjudged in the Supreme Court, Volumul 320 United States. Supreme Court Vizualizare completă - 1944 |
Termeni și expresii frecvente
38 Stat 41 Stat action affirmed Amendment amici curiae amount appellee applied April 13 Argument assignment Attorney bankrupt bankruptcy bill carriers cent Centre County CERTIORARI Circuit Court clause Collector Commission Commissioner Company Congress Constitution contract corporation cost County Court of Appeals creditors damages decision decree deduction defendants delivered the opinion District Court drugs Dunn and Gillam effect evidence ex rel fact Farmers Grain Co federal filed Fourteenth Amendment Government grain held income Inheritance Tax interstate commerce Jin Fuey Moy judgment jurisdiction JUSTICE lands lease March ment Messrs naphtha National Bank North Dakota operation paid payment Pennsylvania person petition petitioner plaintiff in error Proteus provisions purchase purpose question R. R. Co Railroad Railway rates reasonable received rule Section shipped Solicitor Southern Pacific Co statute suit supra tion trade transfer Trust U. S. Marshal Union unlawful wheat York
Pasaje populare
Pagina 355 - But no person shall be prosecuted or subjected to any penalty or forfeiture for or on account of any transaction, matter, or thing concerning which he may testify, or produce evidence, documentary or otherwise, before...
Pagina 360 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses or expenditures appearing in any income return...
Pagina 301 - The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, State, county, district or municipality in advance of the payment of dividends to creditors...
Pagina 485 - Columbia, the compensation received as such), of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Pagina 504 - But the possession and enjoyment of all rights are subject to such reasonable conditions as may be deemed by the governing authority of the country essential to the safety, health, peace, good order and morals of the community.
Pagina 485 - July seventeenth, nineteen hundred and sixteen; the compensation of the present President of the United States during the term for which he has been elected, and the judges of the Supreme and inferior courts of the United States now in office, and the compensation of all officers and employees of a State, or any political subdivision thereof, except when such compensation is paid by the United States Government.
Pagina 485 - Includes gains, profits, and income derived from salaries, wages, or compensation for personal service * * * of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce...
Pagina 391 - ... owe permanent allegiance to the United States, and who may become residents of any State or organized Territory of the United States, with the following modifications: The applicant shall not be required to renounce allegiance to any foreign sovereignty ; he shall make his declaration of intention to become a citizen of the United States at least two years prior to his admission; and residence within the jurisdiction of the United States, owing such permanent allegiance, shall be regarded as...
Pagina 379 - States, suit shall be brought only in the district of the residence of either the plaintiff or the defendant ; nor shall any circuit or district court have cognizance of any suit, except upon foreign bills of exchange, to recover the contents of any promissory note or other chose in action in favor of any assignee, or of any subsequent holder if such instrument be payable to bearer and be not made by any corporation...
Pagina 646 - For present purposes we may and do assume that freedom of speech and of the press — which are protected by the First Amendment from abridgment by Congress — are among the fundamental personal rights and " liberties " protected by the due process clause of the Fourteenth Amendment from impairment by the States.