Reports of the Tax Court of the United States, 23. sējumsU.S. Government Printing Office, 1956 |
No grāmatas satura
1.5. rezultāts no 100.
9. lappuse
... effect make all proceedings in the other court of no avail . Whichever judgment is first in time is necessarily final to the extent to which it becomes a judgment . Under the rule set out in the foregoing statement of the Supreme Court ...
... effect make all proceedings in the other court of no avail . Whichever judgment is first in time is necessarily final to the extent to which it becomes a judgment . Under the rule set out in the foregoing statement of the Supreme Court ...
63. lappuse
... effect in each year . Petitioner seeks to have disallowed interest deductions for each base period year by the extent to which those actual deductions exceed the interest computed at the rate it was paying on December 31 , 1939 ...
... effect in each year . Petitioner seeks to have disallowed interest deductions for each base period year by the extent to which those actual deductions exceed the interest computed at the rate it was paying on December 31 , 1939 ...
66. lappuse
... effect upon the petitioner's *** 1938 and 1939 earnings of any temporary excess of expanded kraft pulp or kraft liner board capacity from late 1937 to late 1939 over the expanded production of or demand for those products during that ...
... effect upon the petitioner's *** 1938 and 1939 earnings of any temporary excess of expanded kraft pulp or kraft liner board capacity from late 1937 to late 1939 over the expanded production of or demand for those products during that ...
70. lappuse
... effect of the adjustment would be a decrease in the income taxes previously determined for such year or years ) or by the taxpayer with respect to whom the determination is made ( in case the net effect of the adjustment would be an ...
... effect of the adjustment would be a decrease in the income taxes previously determined for such year or years ) or by the taxpayer with respect to whom the determination is made ( in case the net effect of the adjustment would be an ...
71. lappuse
... effect so concedes . 14 II . In otherwise upholding the amount previously allowed by respond- ent as the proper average base period net income to which our reconstruction should be added , we conclude that respondent properly disallowed ...
... effect so concedes . 14 II . In otherwise upholding the amount previously allowed by respond- ent as the proper average base period net income to which our reconstruction should be added , we conclude that respondent properly disallowed ...
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agreement alimony amount assets average base period basis capital gain cash cent certiorari claimed collector of internal COMMISSIONER OF INTERNAL computing contract corporation cost Court Dahar Cury decedent decedent's December decree deduction deficiency distribution dividend Docket earnings estate tax excess profits tax expenses fair market value farm Feagans Federal Housing Administration filed FINDINGS OF FACT fiscal year ended follows Ford Motor Company gross income held included income tax income tax return interest Internal Revenue Code inventory issue January January 31 lease liability loss March 31 McBride ment mortgage October operation option ordinary income paid parties partnership payment period net income peti petitioner petitioner's policies prior purchase purposes pursuant received record rental respondent determined respondent's Rule 50 section 722 shares sold stipulated stockholders supra taxable taxpayer tion tioner tract trade or business transferred trust wife
Populāri fragmenti
178. lappuse - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
8. lappuse - Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any State or Territory or of the District of Columbia, any deficiency (together with all interest, additional amounts, or additions to the tax provided for by law...
178. lappuse - Gains and losses from involuntary conversion and from the sale or exchange of certain property used in the trade or business (1) Definition of property used in the trade or business. For the purposes of this subsection, the term "property used In the trade or business...
584. lappuse - Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property, except that in no case shall the depletion allowance be less than it would be if computed without reference to this paragraph.
193. lappuse - ... even if such taxpayer is deceased, or is under a legal disability, or. in the case of a corporation, has terminated its existence.
913. lappuse - To the extent of the amount receivable by all other beneficiaries as Insurance under policies...
458. lappuse - Property Used in the Trade or Business. "(1) Definition of property used in the trade or business. For the purposes of this subsection, the term 'property used in the trade or business...
794. lappuse - In the case of a taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken Into account In computing net capital gain, net capital loss, and net Income : "100 per centum If the capital asset has been held for not more than 6 months ; "50 per centum if the capital asset has been held for more than 6 months.
198. lappuse - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
535. lappuse - ... and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.