Reports of the Tax Court of the United States, 23. sējumsU.S. Government Printing Office, 1956 |
No grāmatas satura
1.–5. rezultāts no 100.
5. lappuse
... evidence to overcome the presumptive correctness of respond- ent's determination . Here petitioner did testify and there is nothing in the record to support a finding that petitioner intended that the return filed be a joint return ...
... evidence to overcome the presumptive correctness of respond- ent's determination . Here petitioner did testify and there is nothing in the record to support a finding that petitioner intended that the return filed be a joint return ...
6. lappuse
United States. Tax Court. return , but in the present case the evidence will not support such a finding . In McCord v . Granger , 201 F. 2d 103 , the Court of Appeals pointed out that the single circumstance of a return ... evidence will ...
United States. Tax Court. return , but in the present case the evidence will not support such a finding . In McCord v . Granger , 201 F. 2d 103 , the Court of Appeals pointed out that the single circumstance of a return ... evidence will ...
39. lappuse
... evidence on this point , we must determine what portion of these two expenditures was incurred in securing the fran- chise from the city and in negotiations with Pacific for the purchase of its operating rights . Tube Bar , Inc. , supra ...
... evidence on this point , we must determine what portion of these two expenditures was incurred in securing the fran- chise from the city and in negotiations with Pacific for the purchase of its operating rights . Tube Bar , Inc. , supra ...
45. lappuse
... evidence . 3. Petitioner's claim for relief under section 722 ( b ) ( 4 ) on the ground that installation of dehydrating machines increased its ca- pacity to produce during the base period held not properly before the Court , where not ...
... evidence . 3. Petitioner's claim for relief under section 722 ( b ) ( 4 ) on the ground that installation of dehydrating machines increased its ca- pacity to produce during the base period held not properly before the Court , where not ...
66. lappuse
... of Sutherland refiners is concerned , the evidence does not sustain petitioner's contention that it increased petitioner's capacity to produce during the base period . If we 68 ( 47 ) 23 TAX COURT OF UNITED STATES REPORTS .
... of Sutherland refiners is concerned , the evidence does not sustain petitioner's contention that it increased petitioner's capacity to produce during the base period . If we 68 ( 47 ) 23 TAX COURT OF UNITED STATES REPORTS .
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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.