Reports of the Tax Court of the United States, 4. sējumsU.S. Government Printing Office, 1944 |
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1.5. rezultāts no 100.
55. lappuse
... entitled to redeem it received , in addition to the amounts paid for the certificates , certain percentages of those amounts as provided for by the applicable statutes of New York , those percentages representing gains to petitioner ...
... entitled to redeem it received , in addition to the amounts paid for the certificates , certain percentages of those amounts as provided for by the applicable statutes of New York , those percentages representing gains to petitioner ...
63. lappuse
... entitled to that and otherwise would be entitled to none . As the one per centum is more than the value of the use of the money and is added by the statute to the ten to make a single sum it must be treated as part of one corpus and ...
... entitled to that and otherwise would be entitled to none . As the one per centum is more than the value of the use of the money and is added by the statute to the ten to make a single sum it must be treated as part of one corpus and ...
70. lappuse
... entitled to a bad debt deduction in the year 1940 , and , second , whether or not the petitioner is entitled to deduct real estate taxes paid the city of New York in the calendar year 1940. Some of the facts are stipulated . FINDINGS OF ...
... entitled to a bad debt deduction in the year 1940 , and , second , whether or not the petitioner is entitled to deduct real estate taxes paid the city of New York in the calendar year 1940. Some of the facts are stipulated . FINDINGS OF ...
74. lappuse
... entitled to deduct the amount paid by him . Ernst Kern Co. , 1 T. C. 249 ; Noble v . Jones , 45 Fed . Supp . 504 ; appeal dismissed 130 Fed . ( 2d ) 754 . It is apparent from the provisions of section 172 of the Charter of the City of ...
... entitled to deduct the amount paid by him . Ernst Kern Co. , 1 T. C. 249 ; Noble v . Jones , 45 Fed . Supp . 504 ; appeal dismissed 130 Fed . ( 2d ) 754 . It is apparent from the provisions of section 172 of the Charter of the City of ...
75. lappuse
... entitled to deduct the full amount of the taxes paid on October 29 , 1940 . Decision will be entered under Rule 50 . SAFEGUARD MUTUAL FIRE INSURANCE COMPANY , PETITIONER , v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket No ...
... entitled to deduct the full amount of the taxes paid on October 29 , 1940 . Decision will be entered under Rule 50 . SAFEGUARD MUTUAL FIRE INSURANCE COMPANY , PETITIONER , v . COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket No ...
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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...