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 72.
45-63. lappuse
... basis for computing de- preciation . I. R. C. § 114 ( a ) . The basis of actual amount of the loss would first be deter- mined by deducting from the market value of the property prior to the fire its market value thereafter , and the ...
... basis for computing de- preciation . I. R. C. § 114 ( a ) . The basis of actual amount of the loss would first be deter- mined by deducting from the market value of the property prior to the fire its market value thereafter , and the ...
45-207. lappuse
... basis for depreciation of property is its cost to the taxpayer , Section 113 ( a ) ( 8 ) provides that where a corporation acquires property in return for the issuance of its stock in connection with a transaction de- scribed in Section ...
... basis for depreciation of property is its cost to the taxpayer , Section 113 ( a ) ( 8 ) provides that where a corporation acquires property in return for the issuance of its stock in connection with a transaction de- scribed in Section ...
45-557. lappuse
... basis . For the year 1947 , the taxable year herein involved , he filed his return on a farm inventory basis , without requesting permission of the Commissioner to change his method of reporting income . The Com- missioner rejected ...
... basis . For the year 1947 , the taxable year herein involved , he filed his return on a farm inventory basis , without requesting permission of the Commissioner to change his method of reporting income . The Com- missioner rejected ...
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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