Reports of the Tax Court of the United States, 7. sējumsU.S. Government Printing Office, 1947 |
No grāmatas satura
1.–5. rezultāts no 100.
67. lappuse
... agreement with Burch , the payment of royalties to Burch and his wife as trustees , the granting of sublicenses under the Burch patents , and the collection of sublicense royalties in the amount of about $ 88,000 , of which about ...
... agreement with Burch , the payment of royalties to Burch and his wife as trustees , the granting of sublicenses under the Burch patents , and the collection of sublicense royalties in the amount of about $ 88,000 , of which about ...
76. lappuse
... agreement was made within two months after the death of Joseph D. Rosenberg . In order to carry out this agreement , the division of profits for 1941 was computed as follows : 622 per cent of the total profits for 1941 was allocated to ...
... agreement was made within two months after the death of Joseph D. Rosenberg . In order to carry out this agreement , the division of profits for 1941 was computed as follows : 622 per cent of the total profits for 1941 was allocated to ...
77. lappuse
... agreement entered into in 1939 , each of them became partners in the business , sharing in the profits and losses to the extent specified therein , and that they are taxable individually on the profits credited to their respective ac ...
... agreement entered into in 1939 , each of them became partners in the business , sharing in the profits and losses to the extent specified therein , and that they are taxable individually on the profits credited to their respective ac ...
117. lappuse
... agreement . On February 20 , 1941 , the petitioners , as members of the partner- ship , entered into a " business liquidation agreement " which contained the following provisions : The valuation of each one - fourth interest in the ...
... agreement . On February 20 , 1941 , the petitioners , as members of the partner- ship , entered into a " business liquidation agreement " which contained the following provisions : The valuation of each one - fourth interest in the ...
122. lappuse
... agreement . The instrument of assignment provided that " subject to the reservations , and on the terms and conditions stated in [ the ] agreement * Atlatl * and Coronado * * * * * * and all of the un- do * * * hereby grant , bar- gain ...
... agreement . The instrument of assignment provided that " subject to the reservations , and on the terms and conditions stated in [ the ] agreement * Atlatl * and Coronado * * * * * * and all of the un- do * * * hereby grant , bar- gain ...
Saturs
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510 | |
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1373 | |
1433 | |
1472 | |
1481 | |
1489 | |
1501 | |
1507 | |
1511 | |
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Bieži izmantoti vārdi un frāzes
acquired agreement amended amount assets bank basis beneficiary bonds capital cash cent claim Clarksburg Glass COMMISSIONER OF INTERNAL computed contract corporation cost death decedent decedent's December 31 deduction deficiency determined distributed Docket earnings entitled excess profits tax expenses filed FINDINGS OF FACT fiscal year ended follows gift tax gross income Harry and Max held Helvering included income tax income tax return installment interest Internal Revenue Code investment issue January July June 30 lease Lehn & Fink loss manufacturing Memphis Hotel ment mortgage net income operation paid parties partners partnership payment Peabody Hotel peti petitioner petitioner's prior purchase purposes pursuant question received renegotiation reorganization respondent respondent's Revenue Act Rimnik royalty section 23 sell settlor shares Sherover statute stipulated stockholders supra TAX COURT taxable taxpayer thereof tion tioner transfer trust trust instrument UNITED STATES REPORTS
Populāri fragmenti
884. lappuse - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend? or revoke...
478. lappuse - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom ; except in case of a bona fide sale for an adequate and full consideration in money or money's...
645. lappuse - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
20. lappuse - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
538. lappuse - ... (b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which Is to be distributed currently...
405. lappuse - General rule. — (1) Decree of divorce or separate maintenance. — If a wife is divorced or legally separated from her husband under a decree of divorce or of separate maintenance...
413. lappuse - Immediately after the transfer an interest or control In such property of 80 per centum or more remained In the same persons or any of them, then the basis shall be the same as It would be In the hands of the transferor, Increased In the amount of gain or decreased In the amount of loss recognized to the transferor upon gueh transfer under the law applicable to the year In which the transfer was made.
492. lappuse - reorganization" means (A) a merger or consolidation (including the acquisition by one corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation...
689. lappuse - 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.
373. lappuse - Gains and losses from involuntary conversion and from the sale or exchange of certain property used in the trade or business — (1) Definition of property used in the trade or business. For the purposes of this subsection, the term "property used In the trade or business...