92 C. Cls, TAXES-Continued. CAPITAL STOCK AND EXCESS PROFITS TAXES-Continued. that the plaintiff should pay interest from July 31, LIV. (15) An "overpayment" is not a "deposit." Id. LVI. (17) Where corporation, incorporated in 1904, with broad LVII. (18) The capital stock tax is a tax upon the privilege of LVIII. (19) Where the operations and transactions of the corpora- it could readily be distributed among the heirs, such Id. 92 C. Cls. TAXES-Continued. CAPITAL STOCK AND EXCESS PROFITS TAXES-Continued. ESTATE TAX. LX. (1) The Federal estate tax is levied "upon the transfer of LXI. (2) When the act speaks of decedent's estate or of GIFT TAX. : LXII. (1) Where plaintiff in 1938 transferred to his three LXIII. (2) Where during his wife's lifetime and from the date LXIV. (3) Where, at different times, plaintiff. transferred to 92 C. Cls. TAXES-Continued. GIFT TAX-Continued. proceeds of said trusts and the income from the PROCESSING TAX. LXV. Where plaintiff, a Tennessee corporation engaged in See also Informer's Fee. TIMELY AMENDMENT. See Taxes XIV. TITLE TO OFFICE. I. Where plaintiff, having taken the Civil Service II. An action for a salary cannot be maintained when TRUSTEESHIP. See Taxes LXII, LXIII. UNKNOWN CONDITIONS. See Contracts XXXIII. "WISH, WANT OR WILL" CONTRACT. See Contracts XI. О |