U.S. Tax Cases, 65. sējums,2. izdevumsCommerce Clearing House, 1966 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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1.–3. rezultāts no 79.
96-311. lappuse
... taxpayer reasons , since it forms the " cost basis " of the retained interest in the stocks . We accept the taxpayer's and the district court's interpretation of § 312 for the pur- pose of this decision , and we do not question the ...
... taxpayer reasons , since it forms the " cost basis " of the retained interest in the stocks . We accept the taxpayer's and the district court's interpretation of § 312 for the pur- pose of this decision , and we do not question the ...
96-380. lappuse
... taxpayer , chose to disbelieve the denial and her testi- mony that taxpayer was ignorant of and lacked involvement in the failure to report the amount in question as income . During 1945 taxpayer sought a stock- broker's advice about ...
... taxpayer , chose to disbelieve the denial and her testi- mony that taxpayer was ignorant of and lacked involvement in the failure to report the amount in question as income . During 1945 taxpayer sought a stock- broker's advice about ...
96-382. lappuse
... taxpayer . He relies upon Smith v . United States [ 54-2 USTC ¶9715 ] , 348 U. S. 147 ( 1954 ) , and United States v ... Taxpayer's statements to the agents con- cerning the revolving fund were corrobo- rated both by the testimony of the ...
... taxpayer . He relies upon Smith v . United States [ 54-2 USTC ¶9715 ] , 348 U. S. 147 ( 1954 ) , and United States v ... Taxpayer's statements to the agents con- cerning the revolving fund were corrobo- rated both by the testimony of the ...
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action agreement amount Appeals apply assessment assets Back reference bankruptcy basis capital CCH Dec Circuit Judges claim Code Sec Commissioner of Internal Company contract Corp corporation cost debt decision deduction defendant depletion deposit premiums depreciation determined Director of Internal District Director dividends Eger entitled evidence expenditures expenses federal tax lien filed Findings of Fact fund Government gross income income tax income tax returns interest Internal Revenue Code Internal Revenue Service issue judgment Kennecott Copper Corp lease levy loan Meadowlake ment offer in compromise operating opinion ordinary income paid parties partnership payer payment penalties petitioner plaintiff Post Oak Manor premium prior profits purchase purpose question received refund Section shares Simplot statute Sullivan Supp supra Tax Court tax liability tax lien taxable taxpayer Theodore Samet tion transaction trust Turzillo U. S. Court United States Attorney USTC