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 77.
45-299. lappuse
... holding of the four parcels " un- worthy of credence , " which requires other testimony to support his contentions ... holding of the prop- erty is that of the discredited Jones . From the other facts the Tax Court could infer the ...
... holding of the four parcels " un- worthy of credence , " which requires other testimony to support his contentions ... holding of the prop- erty is that of the discredited Jones . From the other facts the Tax Court could infer the ...
45-451. lappuse
... Holding Com- pany income included dividends , interest , rents and mineral , oil and gas royalties . Also , Congress , in the Revenue Act of 1936 , for the first time , imposed a tax upon foreign Personal Holding Companies and defined ...
... Holding Com- pany income included dividends , interest , rents and mineral , oil and gas royalties . Also , Congress , in the Revenue Act of 1936 , for the first time , imposed a tax upon foreign Personal Holding Companies and defined ...
45-656. lappuse
... holding to preserve the trust property . Fidelity - Bankers Trust Co. v . Helvering , 72 App . D. C. 1 , 113 Fed . ( 2d ) 14 , 19 [ 40-1 USTC ¶9285 ] , and cases cited . That transactions of a business character are necessary ...
... holding to preserve the trust property . Fidelity - Bankers Trust Co. v . Helvering , 72 App . D. C. 1 , 113 Fed . ( 2d ) 14 , 19 [ 40-1 USTC ¶9285 ] , and cases cited . That transactions of a business character are necessary ...
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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