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 85.
45-62. lappuse
... loss the decedent had a net loss of $ 24,420.38 for the taxable year 1946 ; that this was a " net operating 1 § 23. Deductions from gross income . In computing net income there shall be allowed as deductions : ( e ) Losses by ...
... loss the decedent had a net loss of $ 24,420.38 for the taxable year 1946 ; that this was a " net operating 1 § 23. Deductions from gross income . In computing net income there shall be allowed as deductions : ( e ) Losses by ...
45-117. lappuse
... loss " of 1944 , sufficient to wipe out the remaining 1943 distributable income , was carried back to 1943 ; and the remaining loss of 1944 was carried forward to 1945 to reduce the net income distribut- able to plaintiff for that year ...
... loss " of 1944 , sufficient to wipe out the remaining 1943 distributable income , was carried back to 1943 ; and the remaining loss of 1944 was carried forward to 1945 to reduce the net income distribut- able to plaintiff for that year ...
45-897. lappuse
... loss deduction under Section 23 ( e ) ( 2 ) of the Internal Revenue Code , or as a capital loss deduction as pro- vided by Section 23 ( k ) ( 4 ) in the case of losses due to the worthlessness of non- business bad debts . Only if the ...
... loss deduction under Section 23 ( e ) ( 2 ) of the Internal Revenue Code , or as a capital loss deduction as pro- vided by Section 23 ( k ) ( 4 ) in the case of losses due to the worthlessness of non- business bad debts . Only if 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