Reports of the Tax Court of the United States, 21. sējumsU.S. Government Printing Office, 1954 |
No grāmatas satura
1.–5. rezultāts no 100.
20. lappuse
... parties in the story as MacMurray , 64 per cent , Fenton , 31 per cent , and Tevlin , 5 per cent ; and stating that the parties assumed the obligations to pay the purchase price in those same proportions . The story " Pardon My Past ...
... parties in the story as MacMurray , 64 per cent , Fenton , 31 per cent , and Tevlin , 5 per cent ; and stating that the parties assumed the obligations to pay the purchase price in those same proportions . The story " Pardon My Past ...
27. lappuse
... parties some time between March 8 and March 17 , 1945 . The story sale agreement bearing date of March 24 , 1945 , between MacMurray , Fenton , and Tevlin , as " owners , " and Columbia and Mutual , as " purchasers , " after reciting ...
... parties some time between March 8 and March 17 , 1945 . The story sale agreement bearing date of March 24 , 1945 , between MacMurray , Fenton , and Tevlin , as " owners , " and Columbia and Mutual , as " purchasers , " after reciting ...
28. lappuse
... parties agreed that the $ 100,000 payable to MacMurray , Fenton , and Tevlin under the story sale agreement , should be payable out of the proceeds of the one . picture to be made by Mutual in the manner provided in paragraph 12 of ...
... parties agreed that the $ 100,000 payable to MacMurray , Fenton , and Tevlin under the story sale agreement , should be payable out of the proceeds of the one . picture to be made by Mutual in the manner provided in paragraph 12 of ...
37. lappuse
... parties . If Stanolind acquired the lease acreage , it was to commence operations on the land for the drill- ing of a test well within 60 days . This well was to be drilled to a maximum depth of 11,500 feet unless production of oil or ...
... parties . If Stanolind acquired the lease acreage , it was to commence operations on the land for the drill- ing of a test well within 60 days . This well was to be drilled to a maximum depth of 11,500 feet unless production of oil or ...
51. lappuse
... parties is included herein and made a part hereof by this reference . The petitioners herein , the Wayne Hugh Easley Trust ( hereinafter sometimes referred to as Trust No. 1 ) and the Roger Kent Easley Trust ( hereinafter sometimes ...
... parties is included herein and made a part hereof by this reference . The petitioners herein , the Wayne Hugh Easley Trust ( hereinafter sometimes referred to as Trust No. 1 ) and the Roger Kent Easley Trust ( hereinafter sometimes ...
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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.