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.
13. lappuse
... taxable years by petitioner Joseph E. Gilbert were taxable , but that the entire amount received is subject to tax , on the theory that he had in prior years collected more than his cost basis in the notes , leaving taxable the entire ...
... taxable years by petitioner Joseph E. Gilbert were taxable , but that the entire amount received is subject to tax , on the theory that he had in prior years collected more than his cost basis in the notes , leaving taxable the entire ...
18. lappuse
... taxable on the amount actually distributed to him , but contends that the trust , as a separate entity , is taxable on the bal- ance of $ 3,229.20 . The respondent contends that petitioner is taxable on the full $ 30,939.21 . Section ...
... taxable on the amount actually distributed to him , but contends that the trust , as a separate entity , is taxable on the bal- ance of $ 3,229.20 . The respondent contends that petitioner is taxable on the full $ 30,939.21 . Section ...
19. lappuse
... taxable , it will not be necessary to consider section 162 ( b ) . The respondent , in contending that petitioner is taxable on all the trust income under section 22 ( a ) , cites Mallinckrodt v . Nunan , 146 Fed . ( 2d ) 1 ; certiorari ...
... taxable , it will not be necessary to consider section 162 ( b ) . The respondent , in contending that petitioner is taxable on all the trust income under section 22 ( a ) , cites Mallinckrodt v . Nunan , 146 Fed . ( 2d ) 1 ; certiorari ...
38. lappuse
... taxable years 1940 and 1941 as follows : 1940 1941 . Year Income tax Declared value excess profits tax Excess profits tax $ 89,705 . 04 189 , 958. 42 $ 18,737 . 64 103 , 455. 92 $ 153 , 898.69 923 , 587.91 The contested issues are : ( 1 ) ...
... taxable years 1940 and 1941 as follows : 1940 1941 . Year Income tax Declared value excess profits tax Excess profits tax $ 89,705 . 04 189 , 958. 42 $ 18,737 . 64 103 , 455. 92 $ 153 , 898.69 923 , 587.91 The contested issues are : ( 1 ) ...
45. lappuse
... taxable years 1940 and 1941. No employee reported as income in the year 1941 the amount of the share or interest allocated to him or her in the $ 1,000,000 fund paid into a trust established by petitioner in that year . The amount of ...
... taxable years 1940 and 1941. No employee reported as income in the year 1941 the amount of the share or interest allocated to him or her in the $ 1,000,000 fund paid into a trust established by petitioner in that year . The amount of ...
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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...