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 79.
45-896. lappuse
... notes to the stockholders for the remaining por- tion of the stated consideration . In the case of the plaintiff , the corporation agreed to give two notes : one for $ 10,000 due in 60 days , and one for $ 3,750 due in 120 days . Notes ...
... notes to the stockholders for the remaining por- tion of the stated consideration . In the case of the plaintiff , the corporation agreed to give two notes : one for $ 10,000 due in 60 days , and one for $ 3,750 due in 120 days . Notes ...
46-99. lappuse
... notes as debentures : Held for investment . - Notes issued by taxpayer , each described as a " 3 %% Promissory Note " , aggregating the principal amount of $ 7,500,000 , and negotiated in different amounts to eight lenders , without ...
... notes as debentures : Held for investment . - Notes issued by taxpayer , each described as a " 3 %% Promissory Note " , aggregating the principal amount of $ 7,500,000 , and negotiated in different amounts to eight lenders , without ...
46-147. lappuse
... notes " embraced the type of promissory note involved in the transaction before us , the final repeal of the " promis- sory note " tax in 1924 would put the appel- lant well along the road to a favorable decision in this case . On the ...
... notes " embraced the type of promissory note involved in the transaction before us , the final repeal of the " promis- sory note " tax in 1924 would put the appel- lant well along the road to a favorable decision in this case . On 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