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 78.
45-466. lappuse
... received from the State of Maryland for maintenance of its ferry the sum of $ 23,000 , which was based upon mileage travelled . The amount so received was used for operation of the ferry and was not segregated from other income . We ...
... received from the State of Maryland for maintenance of its ferry the sum of $ 23,000 , which was based upon mileage travelled . The amount so received was used for operation of the ferry and was not segregated from other income . We ...
45-503. lappuse
... received under 117 ( f ) so that the profit would be subject to taxation as capital gains rather than as ordinary ... received on sale . - Taxpayer failed to prove that the Commissioner had erred in treating as cash received the face ...
... received under 117 ( f ) so that the profit would be subject to taxation as capital gains rather than as ordinary ... received on sale . - Taxpayer failed to prove that the Commissioner had erred in treating as cash received the face ...
45-598. lappuse
... received in- come which he is required to return , even though it may still be claimed that he is not entitled to retain the money , and even though he may still be adjudged liable to restore its equivalent . " 286 U. S. at 424 ; see ...
... received in- come which he is required to return , even though it may still be claimed that he is not entitled to retain the money , and even though he may still be adjudged liable to restore its equivalent . " 286 U. S. at 424 ; see ...
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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