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.
45-117. lappuse
... deduction , but distributable income was still shown for that year . A portion of the " loss " of 1944 , sufficient ... Deduction from Gross Income . In computing net income there shall be allowed as deductions : * * * " ( s ) Net ...
... deduction , but distributable income was still shown for that year . A portion of the " loss " of 1944 , sufficient ... Deduction from Gross Income . In computing net income there shall be allowed as deductions : * * * " ( s ) Net ...
45-339. lappuse
... deduction claimed for the fiscal year ending January 31 , 1944 , on the ground that the formal trust indenture with the bank had not been executed prior to the close of the plaintiff's fiscal year . [ Issue Involves Propriety of Deduction ...
... deduction claimed for the fiscal year ending January 31 , 1944 , on the ground that the formal trust indenture with the bank had not been executed prior to the close of the plaintiff's fiscal year . [ Issue Involves Propriety of Deduction ...
45-897. lappuse
... deduction for the worth- lessness of certain non - business bad 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 ...
... deduction for the worth- lessness of certain non - business bad 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 ...
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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