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 75.
45-133. lappuse
... debt for which the loss is claimed is not " a debt the loss from the worthless- ness of which is incurred in the taxpayer's trade or business " . Insisting that the evidence as a whole presents merely the situation of a taxpayer engaged ...
... debt for which the loss is claimed is not " a debt the loss from the worthless- ness of which is incurred in the taxpayer's trade or business " . Insisting that the evidence as a whole presents merely the situation of a taxpayer engaged ...
45-499. lappuse
... debt was a business bad debt . The defendant contends that the bad debt was a non - business bad debt . Under the Federal Tax laws , there is a material difference in the tax treatment of business bad debts and non - business bad debts ...
... debt was a business bad debt . The defendant contends that the bad debt was a non - business bad debt . Under the Federal Tax laws , there is a material difference in the tax treatment of business bad debts and non - business bad debts ...
45-897. lappuse
... debts . This deduction was allowed by reason of bad debts other than the alleged loss or bad debts involved in this action . [ Business Loss or Nonbusiness Bad Debt ] The question presented in this action is whether the deduction for ...
... debts . This deduction was allowed by reason of bad debts other than the alleged loss or bad debts involved in this action . [ Business Loss or Nonbusiness Bad Debt ] The question presented in this action is whether the deduction for ...
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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