Comparison of the Revenue Acts of 1926 and 1928: With Index |
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Results 1-5 of 15
Page 118
... executor , administrator , or other fidu- ciary representing the estate of such decedent , or by the corporation , but not after the expiration of two years after the return was filed . This sub- section shall not apply in the case of a ...
... executor , administrator , or other fidu- ciary representing the estate of such decedent , or by the corporation , but not after the expiration of two years after the return was filed . This sub- section shall not apply in the case of a ...
Page 146
... executor , adminis- trator , or other fiduciary representing the estate of such decedent , or by the corporation , but not after the expiration of the period prescribed for the assess- ment of the tax in paragraph ( 1 ) , ( 2 ) , or ( 3 ) ...
... executor , adminis- trator , or other fiduciary representing the estate of such decedent , or by the corporation , but not after the expiration of the period prescribed for the assess- ment of the tax in paragraph ( 1 ) , ( 2 ) , or ( 3 ) ...
Page 165
... executor , adminis- = trator , receiver , conservator , or any person acting in any fiduciary capacity for any person . ( 2 ) The term " corporation " includes associations , joint - stock companies , and insurance companies . ( 3 ) The ...
... executor , adminis- = trator , receiver , conservator , or any person acting in any fiduciary capacity for any person . ( 2 ) The term " corporation " includes associations , joint - stock companies , and insurance companies . ( 3 ) The ...
Page 177
... executor " means the executor or administrator of the decedent , sor , if there is no executor or administrator appointed , qualified , and acting within the United States , then any person in actual or constructive possession of any ...
... executor " means the executor or administrator of the decedent , sor , if there is no executor or administrator appointed , qualified , and acting within the United States , then any person in actual or constructive possession of any ...
Page 179
... executor as insurance under policies taken out by the decedent upon his own life ; and to the extent of the excess over $ 40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent ...
... executor as insurance under policies taken out by the decedent upon his own life ; and to the extent of the excess over $ 40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent ...
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Common terms and phrases
accrued apply approval basis become final benefit Board bond calendar capital net gain centum in addition claim collected collector Commissioner computed credit or refund decedent December 31 decision deficiency determined distraint distributed District of Columbia dividends duction earnings enactment estate or trust estate tax excess-profits taxes executor exempt expiration February 28 fiduciary filed fiscal foreign corporation gain or loss gift tax gross estate gross income imposed by section income from sources income tax incomes in excess insurance company interest Internal Revenue internal-revenue liability lieu ment net income nonresident alien notice and demand paragraph payment period of limitation person petition prior proceeding in court profits provided in section provided in subdivision purposes received respect Revenue Act Revised Statutes Secretary shareholder stamp statute of limitations stock or securities tax imposed taxable taxpayer thereof tion trade or business transfer United war-profits