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. |
No grāmatas satura
1.–5. rezultāts no 100.
3. lappuse
... transfer of certain securities by decedent to his wife on June 18 , 1941 , was not made in contemplation of death . Mark G. Holstein , Esq . , for the petitioner . Rigmor O. Carlsen , Esq . , for the respondent . This proceeding ...
... transfer of certain securities by decedent to his wife on June 18 , 1941 , was not made in contemplation of death . Mark G. Holstein , Esq . , for the petitioner . Rigmor O. Carlsen , Esq . , for the respondent . This proceeding ...
4. lappuse
... transferred them to his wife as an absolute gift . Though he was 76 years old at the time of the transfer , decedent was in normal good health and had no apprehension of death . The donor had never previously made a transfer to the ...
... transferred them to his wife as an absolute gift . Though he was 76 years old at the time of the transfer , decedent was in normal good health and had no apprehension of death . The donor had never previously made a transfer to the ...
5. lappuse
... Transfers : Transfer of securities from the decedent to his wife Returned Determined $ 0.00 $ 47 , 214. 05 on June 18 , 1941 . It is held that under the Federal estate tax laws and regulations pertaining thereto , that the transfer to ...
... Transfers : Transfer of securities from the decedent to his wife Returned Determined $ 0.00 $ 47 , 214. 05 on June 18 , 1941 . It is held that under the Federal estate tax laws and regulations pertaining thereto , that the transfer to ...
20. lappuse
... transfer of customers from one laundry company to another , and hence that the purchase of good will and the right to service existing customers attained more than ordinary value . On the other hand , the ability of a new laundry to ...
... transfer of customers from one laundry company to another , and hence that the purchase of good will and the right to service existing customers attained more than ordinary value . On the other hand , the ability of a new laundry to ...
43. lappuse
... transfer of its dock properties to its parent company , the Y & 0 ; ( b ) the disallowance of a deductible loss for the fiscal year ended April 30 , 1945 , in the amount of $ 1,633.68 , from the transfer of certain equipment to its ...
... transfer of its dock properties to its parent company , the Y & 0 ; ( b ) the disallowance of a deductible loss for the fiscal year ended April 30 , 1945 , in the amount of $ 1,633.68 , from the transfer of certain equipment to its ...
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Bieži izmantoti vārdi un frāzes
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...