American Law Reports Annotated, Том 142Lawyers Co-operative Publishing Company, 1943 |
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Результати 1-3 із 83
Сторінка 216
counting , since such accrued but un- collected income could not be taxed as part of his income prior to his death , such amount escaped income taxation altogether , where the tax- payer died during the taxable year be- fore actually ...
counting , since such accrued but un- collected income could not be taxed as part of his income prior to his death , such amount escaped income taxation altogether , where the tax- payer died during the taxable year be- fore actually ...
Сторінка 1107
... income of estates , including " ( 3 ) Income received by estates of de- ceased persons during the period of administration or settlement cf the estate . " Section 162 ( c ) of the act , 26 USCA Int Rev Code , § 162 ( c ) provides in ...
... income of estates , including " ( 3 ) Income received by estates of de- ceased persons during the period of administration or settlement cf the estate . " Section 162 ( c ) of the act , 26 USCA Int Rev Code , § 162 ( c ) provides in ...
Сторінка 1560
... INCOME . Relative rights of income and corpus , see LIFE TENANTS . INCOME TAXES . 1. IN GENERAL . § 11. Accrual of liability to tax . Annotation- Death of taxpayer during taxable year , inclusion in his return of income ac- crued at ...
... INCOME . Relative rights of income and corpus , see LIFE TENANTS . INCOME TAXES . 1. IN GENERAL . § 11. Accrual of liability to tax . Annotation- Death of taxpayer during taxable year , inclusion in his return of income ac- crued at ...
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action affirmed agreement amount annotation App Div appeared applied automobile broker CCA 8th chaser child claim commission compensation contract court of equity covenant creditor damages death debt debtor deceased decedent declaratory judgment deed defendant due course easement effect employee entitled equity estoppel evidence execution executors F 2d F Supp fact fraud grantee grantor heirs holder in due income infra injured person injury insured judicial sale jury land liability lien Maryland Casualty Maryland Casualty Co ment mortgage negotiable Negotiable Instruments Ohio owner paid partner partnership payee payment plaintiff possession premises provision purchase money question received recover rescission residuary estate rule scienter sion statute of limitations subrogated suit supra SW 2d taxable testator testator's Tex Civ App thereof third person tion tract trust vendee vendor writ of certiorari