United States Code AnnotatedThompson/West Publishing Company, 1978 Comprises all laws of a general and permenent nature under arrangement of the official Code of laws of the United States, with annotations from Federal and State courts. |
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1.3. rezultāts no 95.
52. lappuse
... business expense , since it was not expense incidental to maintenance but to capital expenditure in acquiring and putting such vessels into service . Bloomfield Steamship Co. v . C. I. R. , 1959 , 33 Т.С. 75 . Cost of replacing all ...
... business expense , since it was not expense incidental to maintenance but to capital expenditure in acquiring and putting such vessels into service . Bloomfield Steamship Co. v . C. I. R. , 1959 , 33 Т.С. 75 . Cost of replacing all ...
123. lappuse
... expenses , corporate taxpayer claiming a deduction for expense of using entertainment facili- ty as an ordinary and necessary business expense must in meeting statutory re- quirements show a definite business pur- pose for the occasion ...
... expenses , corporate taxpayer claiming a deduction for expense of using entertainment facili- ty as an ordinary and necessary business expense must in meeting statutory re- quirements show a definite business pur- pose for the occasion ...
125. lappuse
... business expense to which substantiation requirements of subsec . ( d ) of this section were inapplicable , and $ 357 Hertz Car Rental expense incurred to visit hurricane damage sites in connec- tion with Department of Housing and Urban ...
... business expense to which substantiation requirements of subsec . ( d ) of this section were inapplicable , and $ 357 Hertz Car Rental expense incurred to visit hurricane damage sites in connec- tion with Department of Housing and Urban ...
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acquiring corporation acquisition adjusted basis Adm.News affirmed amount apply assets bank basis bonds business expense business purpose capital gain cash certiorari denied common stock complete liquidation computing constituted Corp corporation's cost Ct.Cl deductible dend distribution divi earnings and profits Effective Date entitled essentially equivalent excess profits tax exchange for stock F.Supp fair market value ferred gain or loss gross income Helvering holders income tax purposes incurred indebtedness interest Internal Revenue Code L.Ed liability loan ment merger nonrecognition ordinary income ownership paid partial liquidation partnership payer payment petitioner poration preferred stock Pub.L purchase pursuant quired ration realty received recognized redemption of stock reorganization Revenue Act S.Ct sale or exchange second corporation shareholders shares sold Stat stock or securities stockholders subsec subsidiary substantial tax avoidance taxable dividend tion trans transaction transfer transferor treasury stock treated trust U.S.Code Cong