Reports of the Tax Court of the United States, 6. sējumsU.S. Government Printing Office, 1947 Final issue of each volume includes table of cases reported in the volume. |
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1.–5. rezultāts no 100.
124. lappuse
... assignment of error petitioner has contested these disallowances of depreciation for both years . The respondent also made some other adjustments to net income , exclusive of the depreciation feature , which were not contested except ...
... assignment of error petitioner has contested these disallowances of depreciation for both years . The respondent also made some other adjustments to net income , exclusive of the depreciation feature , which were not contested except ...
126. lappuse
... assignment of error petitioner has contested these disallowances of depreciation for both years . The respondent also made some other adjustments to net income , exclusive of the depreciation feature , which were not contested except ...
... assignment of error petitioner has contested these disallowances of depreciation for both years . The respondent also made some other adjustments to net income , exclusive of the depreciation feature , which were not contested except ...
173. lappuse
... assignment of said leases to the Stanolind Oil and Gas Company , your taxable income has been increased in the amount of $ 11,658.29 . The petitioner by appropriate assignments of error has contested each of the foregoing adjustments ...
... assignment of said leases to the Stanolind Oil and Gas Company , your taxable income has been increased in the amount of $ 11,658.29 . The petitioner by appropriate assignments of error has contested each of the foregoing adjustments ...
176. lappuse
... assignment of the leases , together with all equipment situated thereon , to Stanolind is $ 2,897.44 , instead of $ 11,658.29 as computed by the Commissioner in his defi ciency notice . Cf. Hogan v . Commissioner , 141 Fed . ( 2d ) 92 ...
... assignment of the leases , together with all equipment situated thereon , to Stanolind is $ 2,897.44 , instead of $ 11,658.29 as computed by the Commissioner in his defi ciency notice . Cf. Hogan v . Commissioner , 141 Fed . ( 2d ) 92 ...
180. lappuse
... assignment . In order that he might be able to pass on the reasonable- ness of the offer of settlement , Judge Jones heard testimony relative to the merits of the allegations , at the conclusion of which he pro- mulgated an opinion ...
... assignment . In order that he might be able to pass on the reasonable- ness of the offer of settlement , Judge Jones heard testimony relative to the merits of the allegations , at the conclusion of which he pro- mulgated an opinion ...
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agreed agreement amended amount annuity assets assignment bank basis beneficiary benefit bonds capital stock cash certiorari Chertoff claims COMMISSIONER OF INTERNAL common stock computed contends contract corporation corpus cost Court death debentures decedent decedent's December 29 December 31 deduction deficiency determined disallowed distribution dividends Docket employees entitled excess profits tax expenses filed FINDINGS OF FACT follows fund gift gift tax gross income Haldeman held Helen Alexander Helvering Herschbach Howell income tax income tax return interest Internal Revenue Code investment issue lease liability liquidation ment mortgage net income October 21 paid parties partnership payable payment percent peti petitioner petitioner's preferred stock premiums principal prior purchase purpose received respect respondent Revenue Act section 23 securities shares statute stipulated stockholders supra taxable taxpayer thereof thereto Thurlim tion tioner transfer trust estate trust instrument Turpentine wife
Populāri fragmenti
236. lappuse - capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include — "(A) 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...
489. lappuse - If an exchange would be within the provisions of subsection (b), (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
17. lappuse - Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of an infant which is to be held or distributed as the court may direct...
787. lappuse - All the ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business. Including a reasonable allowance for salaries or other compensation for personal services actually rendered...
191. lappuse - ... (B) in a taxable year beginning after December 31, 1935, by a corporation in connection with a reorganization, 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 such transfer under the law applicable to the year in which the transfer was made.
191. 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...
432. lappuse - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The term "a party to a reorganization...
592. lappuse - The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual...
860. lappuse - The income of each shall be included in a single joint return in which case the tax shall be computed on the aggregate income and the liability with respect to the tax shall be joint and several.
192. lappuse - reorganization" means (A) a statutory merger or consolidation, or (B) the acquisition by one corporation In exchange solely for all or a part of its voting stock: of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation...