Reports of the Tax Court of the United States, 12. sējumsU.S. Government Printing Office, 1950 Final issue of each volume includes table of cases reported in the volume. |
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1.–5. rezultāts no 100.
11. lappuse
... capital by her , he allowed deductions of $ 5,547.82 in 1944 and of $ 10,627.88 in 1945 " for salary to your wife and interest on her investment in the business . " These deductions are 30 per cent of net profits unreduced by the ...
... capital by her , he allowed deductions of $ 5,547.82 in 1944 and of $ 10,627.88 in 1945 " for salary to your wife and interest on her investment in the business . " These deductions are 30 per cent of net profits unreduced by the ...
17. lappuse
... capital is not susceptible of proof , for it is clear that about half of the capital ever used by petitioner originated with her . Such evidence warrants the conclusion that she did make a contribution , and we have so found . The ...
... capital is not susceptible of proof , for it is clear that about half of the capital ever used by petitioner originated with her . Such evidence warrants the conclusion that she did make a contribution , and we have so found . The ...
19. lappuse
... capital assets , so that the consequence of their sale was an ordinary income item . Petitioner concedes that the customers ' lists and good will had a basis of zero . The entire proceeds of their sale accordingly represent capital gain ...
... capital assets , so that the consequence of their sale was an ordinary income item . Petitioner concedes that the customers ' lists and good will had a basis of zero . The entire proceeds of their sale accordingly represent capital gain ...
37. lappuse
... capital account of each to reimburse him for their living expenses . On December 31 , 1944 , the father caused the following amounts to be transferred from the capital accounts of his four youngest children to the credit of his capital ...
... capital account of each to reimburse him for their living expenses . On December 31 , 1944 , the father caused the following amounts to be transferred from the capital accounts of his four youngest children to the credit of his capital ...
37. lappuse
... capital account of each to reimburse him for their living expenses . On December 31 , 1944 , the father caused the following amounts to be transferred from the capital accounts of his four youngest children to the credit of his capital ...
... capital account of each to reimburse him for their living expenses . On December 31 , 1944 , the father caused the following amounts to be transferred from the capital accounts of his four youngest children to the credit of his capital ...
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acquired agreed agreement amended amount annuity Armston Ascap assets base period basis beneficiary bonds capital stock cash cent certiorari claim COMMISSIONER OF INTERNAL community property compensation computed contract corporation cost Court decedent December December 31 deduction deficiency determined disallowed distribution dividends Docket equipment estate tax excess profits tax expenses February 28 filed FINDINGS OF FACT follows gift gift tax gross estate gross income Harvey Coal held included income tax income tax returns interest Internal Revenue Code involved issue January Keokuk L. W. Tilden lease liability McAdow ment mold mortgage net income operation paid parties partnership payment peti petitioner petitioner's policies prior purchase received renegotiation respondent respondent's Revenue Act salary section 107 section 22 securities Standard stipulated stock of Pullman stockholders supra taxable taxpayer Texas Bank thereof tion tioner transaction transfer trust victory tax wife
Populāri fragmenti
285. lappuse - ... 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, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
182. lappuse - Income derived from any public utility or the exercise of any essential governmental function and accruing to any State. Territory, or the District of Columbia, or any political subdivision of a State or Territory, or income accruing to the government of any possession of the United States, or any political subdivision thereof.
394. 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...
394. lappuse - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke...
451. lappuse - ... the tax attributable to any part thereof which is included in the gross income of any individual shall not be greater than the aggregate of the taxes attributable to such part had it been included in the gross income of such individual ratably over that part of the period which precedes the date of such receipt or accrual.
108. 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...
301. lappuse - There shall be allowed as a deduction the following amounts of the expenses paid during the taxable year, not compensated for by insurance or otherwise, for medical care of the taxpayer, his spouse, or a dependent...
609. lappuse - ... shall be deductible in the succeeding taxable years in order of time, but the amount so deductible under this sentence in any one such succeeding taxable year together with the amount allowable under the first sentence of this paragraph shall not exceed 30 percent of the compensation otherwise paid or accrued during such taxable years to the beneficiaries under the trusts or plans.
44. lappuse - Nature and extent of contribution to the defense effort, including inventive and developmental contribution and cooperation with the Government and other contractors in supplying technical assistance ; (5) Character of business, including source and nature of materials, complexity of manufacturing technique, character and extent of subcontracting, and rate of turn-over...
222. lappuse - The amount of the credit in respect of the tax paid or accrued to any country shall not exceed the same proportion of the tax against which such credit is taken, which the taxpayer's net income from sources within such country bears to his entire net income for the same taxable year...