Reports of the Tax Court of the United States, 21. sējumsU.S. Government Printing Office, 1954 |
No grāmatas satura
1.–5. rezultāts no 100.
41. lappuse
... FACT . The facts which have been stipulated are found as facts and the stipulation is incorporated herein by this reference . The petitioner was incorporated under the laws of California on July 10 , 1944 , and commenced business on ...
... FACT . The facts which have been stipulated are found as facts and the stipulation is incorporated herein by this reference . The petitioner was incorporated under the laws of California on July 10 , 1944 , and commenced business on ...
48. lappuse
... facts necessary for the computation of the depletion allow- ances . See Regulations 111 , sec . 29.23 ( m ) -1 , 3 ... fact , essentially . The peti- tioner makes two contentions , that it made the discovery , and that the date of ...
... facts necessary for the computation of the depletion allow- ances . See Regulations 111 , sec . 29.23 ( m ) -1 , 3 ... fact , essentially . The peti- tioner makes two contentions , that it made the discovery , and that the date of ...
49. lappuse
... facts from this proceeding . In each of the cited cases , it was found as a fact that the taxpayer had purchased or leased a proven tract of land . We turn next to a consideration of when the discovery date within the meaning of section ...
... facts from this proceeding . In each of the cited cases , it was found as a fact that the taxpayer had purchased or leased a proven tract of land . We turn next to a consideration of when the discovery date within the meaning of section ...
51. lappuse
... FACT . All of the facts having been stipulated are so found and the stip- ulation filed by the parties is included herein and made a part hereof by this reference . The petitioners herein , the Wayne Hugh Easley Trust ( hereinafter ...
... FACT . All of the facts having been stipulated are so found and the stip- ulation filed by the parties is included herein and made a part hereof by this reference . The petitioners herein , the Wayne Hugh Easley Trust ( hereinafter ...
60. lappuse
... FACT . The stipulated facts are so found and are incorporated herein . George Aftergood ( hereinafter referred to as petitioner ) and Kathryn Aftergood were husband and wife during the calendar year 1944. They resided together in Los ...
... FACT . The stipulated facts are so found and are incorporated herein . George Aftergood ( hereinafter referred to as petitioner ) and Kathryn Aftergood were husband and wife during the calendar year 1944. They resided together in Los ...
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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.