U.S. Tax Cases, 54. sējums,1. izdevumsCommerce Clearing House, 1954 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 68.
45-103. lappuse
... Commissioner v . Highway Trailer Co. , supra , 72 Fed . ( 2d ) at 915 [ 4 USTC ¶ 1328 ] ; cf. Rhodes v . Commissioner , 100 Fed . ( 2d ) 966 ( 6th Cir . 1939 ) [ 39-1 USTC 9256 ] ] , and whether there was any other identifiable later ...
... Commissioner v . Highway Trailer Co. , supra , 72 Fed . ( 2d ) at 915 [ 4 USTC ¶ 1328 ] ; cf. Rhodes v . Commissioner , 100 Fed . ( 2d ) 966 ( 6th Cir . 1939 ) [ 39-1 USTC 9256 ] ] , and whether there was any other identifiable later ...
45-556. lappuse
... Commissioner , 331 U. S. 737 [ 47-2 USTC ¶9373 ] . It seems to me that the law is clearly to the effect that the actual conduct of the par- ties and the objective results of the distribu- tion and redemption of stock , rather than any ...
... Commissioner , 331 U. S. 737 [ 47-2 USTC ¶9373 ] . It seems to me that the law is clearly to the effect that the actual conduct of the par- ties and the objective results of the distribu- tion and redemption of stock , rather than any ...
46-190. lappuse
... Commissioner disallowed the claims under § 722 . Upon petition by the taxpayer to the Tax Court , that court allowed a portion of the claims by decision reported in Packer Pub- lishing Co. v . Commissioner of Internal Rev- enue , 17 ...
... Commissioner disallowed the claims under § 722 . Upon petition by the taxpayer to the Tax Court , that court allowed a portion of the claims by decision reported in Packer Pub- lishing Co. v . Commissioner of Internal Rev- enue , 17 ...
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affirmed agent agreement alleged amount appellant appellee assessment assets Back reference Bank basis Benatar Brian Holland capital gain cash CCH Dec charged Circuit Judges Collector of Internal Comm'r Commissioner of Internal Company contract corporation counts Court of Appeals debt December December 31 decision deduction defendant deficiency determined District Court entitled evidence excess profits tax expenses federal filed funds gross income held Helvering income tax income tax return indictment interest Internal Revenue Code issue judgment jury loss ment motion net income ordinary income paid parties partner partnership payment petition petitioner plaintiff preferred stock prior purchase purpose question real estate received record reported rule Rutkin Schino shares sold statute stockholders Supp supra Tax Court tax liens taxable income taxpayer testimony thereof tion trade or business transaction trial trust United States Attorney United States Court United States District USTC wife