Federal Income and Estate Tax Laws, Correlated: Being a Correlation of the Income Tax Acts of 1924, 1926, 1928, 1932, 1934 and 1936, with Amendments, and the Estate Tax Acts of 1916, 1917, 1918, 1921, 1924 and 1926, with Amendments. Also Containing the Gift Tax Acts of 1924 and 1932, with Amendments, the Excess Profits and Capital Stock Taxes Imposed Since 1933, with Amendments, the Provisions of the Act of 1936 with Reference to Unjust Enrichment and Refunds of Processing Taxes, and the Revised Statutes Applicable to Federal Taxation |
Common terms and phrases
accrued addi Agricultural Adjustment Act allowed amended by Sec apply approval assessment basis beneficiary benefit Board calendar centum in addition cess claim cluded collected collector Commis Commissioner computed court decedent December 31 deduction deficiency dends determined distraint distribution District of Columbia dividends ductions enactment erty estate or trust estate tax exceed excess-profits taxes exchange exempt expiration fiduciary filed fiscal foreign corporation gain or loss gift tax gross estate gross income imposed by section included income from sources incomes in ex incomes in excess installment interest liability ment month nonresident alien normal tax notice and demand paragraph payer payment period person poration prior profits prop provided in section purpose respect Revenue Act Secretary section 23 shareholder sioner spect stock or securities subdivision subsection supra surtax net incomes tax imposed taxable taxpayer term thereof tion trade or business transfer United vided