Reports of the Tax Court of the United States, 4. sējumsU.S. Government Printing Office, 1944 |
No grāmatas satura
1.5. rezultāts no 100.
1. lappuse
... cash receipts and disbursements basis . Held , the deduction of the amount of interest accrued but unpaid is precluded by the provisions of section 24 ( c ) of the Internal Revenue Code . Harry C. Weeks , Esq . , for the petitioner ...
... cash receipts and disbursements basis . Held , the deduction of the amount of interest accrued but unpaid is precluded by the provisions of section 24 ( c ) of the Internal Revenue Code . Harry C. Weeks , Esq . , for the petitioner ...
2. lappuse
... cash balance of $ 346,348.16 . The lowest cash balance between that date and May 17 , 1940 , was $ 306,548.05 . Except for the indebtedness due Lake , there were no commitments against this balance . The respondent disallowed the ...
... cash balance of $ 346,348.16 . The lowest cash balance between that date and May 17 , 1940 , was $ 306,548.05 . Except for the indebtedness due Lake , there were no commitments against this balance . The respondent disallowed the ...
20. lappuse
... cash . These shares had cost petitioner $ 255,141.36 . The $ 5 per share at which the 12,000 shares of Bouchon were sold repre- sented their net worth per share according to the books of Bouchon . The fair market value of the shares on ...
... cash . These shares had cost petitioner $ 255,141.36 . The $ 5 per share at which the 12,000 shares of Bouchon were sold repre- sented their net worth per share according to the books of Bouchon . The fair market value of the shares on ...
40. lappuse
... cash surrender value of each policy on the date of Pearlman's death . GROUP III . Insurance company Policy No. Date Face Annual issued amount premium Cash sur- render Named beneficiary Ex . , adm . , or assigns . 1 ... New York Life . 2 ...
... cash surrender value of each policy on the date of Pearlman's death . GROUP III . Insurance company Policy No. Date Face Annual issued amount premium Cash sur- render Named beneficiary Ex . , adm . , or assigns . 1 ... New York Life . 2 ...
54. lappuse
... cash , and a " Loan Receivable " of 1015 Chestnut Corporation , another company of Pearlman , in the amount of $ 9,664.67 . The value of the last mentioned is not shown ; but the parties have stipulated that an account payable by the ...
... cash , and a " Loan Receivable " of 1015 Chestnut Corporation , another company of Pearlman , in the amount of $ 9,664.67 . The value of the last mentioned is not shown ; but the parties have stipulated that an account payable by the ...
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accrued agreement amended amount applied assets basis beneficiary bonds capital stock cash claim COMMISSIONER OF INTERNAL common stock computing contract corporation corpus Court death decedent decedent's December 31 deduction deed deficiency determined distribution dividends Docket earnings entitled Eskimo Pie estate tax excess profits tax executors expenses filed FINDINGS OF FACT follows funds gain Galbreath grantor gross estate gross income held Helvering hereinafter Huisking included income tax income tax return interest Internal Revenue Code investment issue Lafayette College lease liability loss March net income one-half operations paid parks company parties payable payment percent personal holding company peti petitioner petitioner's policies preferred stock principal prior purchase purpose question received respect respondent Revenue Act royalties section 23 securities shares statute stipulated stockholders supra taxable taxpayer testamentary testamentary trust thereof tion tioner transfer trust instrument unjust enrichment wife
Populāri fragmenti
8. lappuse - Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913, may be distributed exempt from tax, after the earnings and profits accumulated after February 28, 1913, have been distributed...
378. lappuse - If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income 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.
38. lappuse - The amounts of the following liabilities shall, except as hereinafter In this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations...
176. lappuse - In the interpretation of statutes levying taxes, it is the established rule not to extend their provisions by implication beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt, they are construed most strongly against the government, and in favor of the citizen.
402. lappuse - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
281. lappuse - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
369. lappuse - To the extent of the amount receivable by all other beneficiaries as Insurance under policies...
278. lappuse - Amounts paid under the laws of any State, Territory, District of Colombia, possession of the United States, or foreign country as income to the holder of a life or terminable Interest acquired by gift, bequest, or Inheritance shall not be reduced or diminished by any deduction for shrinkage (by whatever name called) in the value of such interest due to the lapse of time...
636. lappuse - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
433. lappuse - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property...