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 68.
45-555. lappuse
... tion or Cancellation of Stock Taxable as a Dividend .- * * * " The question whether a distribution in connection with a cancellation or redemp- tion of stock is essentially equivalent to the distribution of a taxable dividend de- pends ...
... tion or Cancellation of Stock Taxable as a Dividend .- * * * " The question whether a distribution in connection with a cancellation or redemp- tion of stock is essentially equivalent to the distribution of a taxable dividend de- pends ...
45-640. lappuse
... tion shall not in any case exceed 50 per- 3-31-54 cent of the net income of the taxpayer ( computed without allowance for deple- tion ) from the property . * * * " Sec . 29.114-1 [ as amended by T. D. 5413 , supra ] Basis for allowance ...
... tion shall not in any case exceed 50 per- 3-31-54 cent of the net income of the taxpayer ( computed without allowance for deple- tion ) from the property . * * * " Sec . 29.114-1 [ as amended by T. D. 5413 , supra ] Basis for allowance ...
45-860. lappuse
... tion , or construction of said building with- out the consent of the landlord . The lease specifically provided that the term " all re- pairs " should not be construed as requiring the tenants to rebuild the roof or walls or to replace ...
... tion , or construction of said building with- out the consent of the landlord . The lease specifically provided that the term " all re- pairs " should not be construed as requiring the tenants to rebuild the roof or walls or to replace ...
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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