Reports of the Tax Court of the United States, 38. sējumsU.S. Government Printing Office, 1963 Final issue of each volume includes table of cases reported in the volume. |
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1.–5. rezultāts no 100.
2. lappuse
... basis of $ 7,825,000 . The building on the land at 30 Broad Street , a 47 - story office build- ing , was constructed by Thirty in the years 1931 through 1934 , and it was held by Thirty on November 9 , 1950 , at an adjusted basis of ...
... basis of $ 7,825,000 . The building on the land at 30 Broad Street , a 47 - story office build- ing , was constructed by Thirty in the years 1931 through 1934 , and it was held by Thirty on November 9 , 1950 , at an adjusted basis of ...
32. lappuse
... basis . Having determined that the amounts received were not as the result of a sale of property , it is not necessary to pass upon the precise contention made by Hauber and Comes . However , since Hauber and Comes were cash basis ...
... basis . Having determined that the amounts received were not as the result of a sale of property , it is not necessary to pass upon the precise contention made by Hauber and Comes . However , since Hauber and Comes were cash basis ...
57. lappuse
... basis provided in section 113 ( b ) for determining gain , and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized . ( b ) AMOUNT REALIZED . The amount realized from ...
... basis provided in section 113 ( b ) for determining gain , and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized . ( b ) AMOUNT REALIZED . The amount realized from ...
72. lappuse
... basis of all the evi- dence herein and for the reasons set forth in said opinions , we hold that during the taxable year here involved petitioner was a " feeder organization " operated for the primary purpose of carrying on a trade or ...
... basis of all the evi- dence herein and for the reasons set forth in said opinions , we hold that during the taxable year here involved petitioner was a " feeder organization " operated for the primary purpose of carrying on a trade or ...
73. lappuse
... basis of the articles in the hands of persons from whom they were received ; or ( 2 ) the fair market values of the articles at the time petitioner received them ; or ( 3 ) the prices for which petitioner sold the articles - all of ...
... basis of the articles in the hands of persons from whom they were received ; or ( 2 ) the fair market values of the articles at the time petitioner received them ; or ( 3 ) the prices for which petitioner sold the articles - all of ...
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acquired addition adjustments agreed agreement allowed amended apply assets basis capital gain cash certiorari City of Gunnison claimed collateral estoppel computed contract corporation cost Court death decedent decedent's December 31 decision deduction depreciation director of internal distribution district director dividend Docket earnings employees entitled equipment escrow expenses fair market value filed fiscal follows gift Grand Bahama gross income held hereinafter included income tax return interest Internal Revenue Code issue January Jerseymaid June June 30 Knights of Columbus lease Lexington Herald-Leader liability liquidation ment mortgage October 31 ordinary income paid parties partner partnership payable payments percent period peti petitioner petitioner's Pomona College principal prior profits purchase purpose pursuant real estate respect Respondent determined respondent's September 30 settlor shareholders shares sold Speedway statute stipulated stockholders Stoll supra taxable income taxpayer Thorson tion tioner transfer Trust Company United wife
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9. lappuse - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
234. lappuse - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...
472. lappuse - Traveling expenses (including the entire amount expended for meals and lodging) while away from home In the pursuit of a trade or business...
88. lappuse - If the taxpayer omits from gross Income an amount properly Includible therein -which Is In excess of 26 percent of the amount of gross Income stated In the return, the tax may be assessed, or a proceeding In court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. For purposes of this subparagraph — (I) In the case of a trade or business, the term "gross Income...
699. lappuse - In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.
9. lappuse - If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
699. lappuse - If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud. 5 per centum of the total amount of the deficiency (In addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 571, relating to interest on deficiencies, shall not be applicable.
327. lappuse - Do any other act which would make it impossible to carry on the ordinary business of the partnership, (d) Confess a judgment, (e) Submit a partnership claim or liability to arbitration or reference.
16. lappuse - If an intangible asset is known from experience or other factors to be of use in the business or in the production of income for only a limited period, the length of which can be estimated with reasonable accuracy, such an intangible asset may be the subject of a depreciation allowance.
191. lappuse - Includes periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, In discharge of) a legal obligation which, because of the marital or family relationship, is Imposed on or Incurred by the husband under the decree or under a written instrument incident to such divorce or separation.