Reports of the Tax Court of the United States, 21. sējumsU.S. Government Printing Office, 1954 |
No grāmatas satura
1.–5. rezultāts no 100.
16. lappuse
... capital asset held for more than 6 months , and constituted capital gain rather than ordinary income . James L. Wood , Esq . , and Joseph D. Brady , Esq . , for the petitioners . Donald P. Chehock , Esq . , for the respondent . RAUM ...
... capital asset held for more than 6 months , and constituted capital gain rather than ordinary income . James L. Wood , Esq . , and Joseph D. Brady , Esq . , for the petitioners . Donald P. Chehock , Esq . , for the respondent . RAUM ...
30. lappuse
... capital gain , as follows : Cost - date acquired 8/26/44 . Sales price Gain__ . Community property one - half ___ $ 32 , 000 96 , 000 $ 64 , 000 32,000 In the Federal income tax return filed by Leslie Fenton for the year 1946 , he ...
... capital gain , as follows : Cost - date acquired 8/26/44 . Sales price Gain__ . Community property one - half ___ $ 32 , 000 96 , 000 $ 64 , 000 32,000 In the Federal income tax return filed by Leslie Fenton for the year 1946 , he ...
31. lappuse
... capital asset . We do not agree . The quoted provision does not exclude from the term " capital assets " property purchased with the objective of furthering , or aiding the purchasers in the trade or business en- gaged in by them . It ...
... capital asset . We do not agree . The quoted provision does not exclude from the term " capital assets " property purchased with the objective of furthering , or aiding the purchasers in the trade or business en- gaged in by them . It ...
39. lappuse
... capital asset but constitute ordinary income . Burnet v . Harmel , 287 U. S. 103. It was there said : Nor would the payments made by lessee to lessor generally be denominated the purchase price of the oil and gas . By virtue of the ...
... capital asset but constitute ordinary income . Burnet v . Harmel , 287 U. S. 103. It was there said : Nor would the payments made by lessee to lessor generally be denominated the purchase price of the oil and gas . By virtue of the ...
98. lappuse
... capital asset as long - term gain , the capital asset must be held more than 6 months , and that property held for sale to customers in the ordi- nary course of a trade or business is excluded from the Code definition of capital assets ...
... capital asset as long - term gain , the capital asset must be held more than 6 months , and that property held for sale to customers in the ordi- nary course of a trade or business is excluded from the Code definition of capital assets ...
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acquired adjustments agreement allowed amount April assets average base period Bank basis bonds capital gain cash cent claimed coal COMMISSIONER OF INTERNAL Company computing contract corporation cost Court cream cheese debentures decedent December 31 decree deduction deficiency determined disallowed distribution dividend divorce Docket earnings excess profits credit excess profits tax expenses February 28 filed FINDINGS OF FACT follows gross income held included income tax income tax return interest Internal Revenue Code invested issue Jack Chesbro January June 30 Kraft Ill Lake Wales lease liability loss ment National Dairy net income operating ordinary income paid Pardon My Past parties partnership patents payable payments period net income peti petitioner petitioner's prior production purchase purpose received rental respondent respondent's salary section 722 shares sold stipulated stockholders supra taxpayer thereof tion tioner trade or business transferred trust United wife yeast
Populāri fragmenti
83. lappuse - Deductions otherwise allowed by law not attributable to the operation of a trade or business regularly carried on by the taxpayer...
301. 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...
828. lappuse - In the case of an Individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — (1) U Incurred In trade or business; or (2) If Incurred in any transaction entered into for profit, though not connected with the trade or business...
814. lappuse - This is not the substitution of the will of the judge for that of the legislator, for frequently words of general meaning are used in a statute, words broad enough to include an act in question, and yet a consideration of the whole legislation, or of the circumstances surrounding its enactment, or of the absurd results which follow from giving such broad meaning to the words, makes it unreasonable to believe that the legislator intended to include the particular act.
8. lappuse - When aid to construction of the meaning of words, as used in the statute, is available, there certainly can be no "rule of law" which forbids its use, however clear the words may appear on "superficial examination.
468. lappuse - ... as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...
953. lappuse - ... organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, Including the encouragement of art and the prevention of cruelty to children or animals...
278. lappuse - ... in discharge of, a legal obligation which, because of the marital or family relationship, is imposed upon or incurred by such husband under such decree or under a written instrument incident to such divorce...
8. lappuse - Frequently, however, even when the plain meaning did not produce absurd results but merely an unreasonable one 'plainly at variance with the policy of the legislation as a whole' this Court has followed that purpose, rather than the literal words.
47. lappuse - February 28, 1913, the basis for depletion shall be the fair market value of the property at the date of discovery or within thirty days thereafter, If such mines were not acquired as the result of purchase of a proven tract or lease, and If the fair market value of the property Is materially disproportionate to the cost.