Reports of the Tax Court of the United States, 21. sējumsU.S. Government Printing Office, 1954 |
No grāmatas satura
1.–5. rezultāts no 100.
113. lappuse
... petitioner . These notes , together with the contracts and purchase options , were immediately assigned by the petitioner to a finance company . Held , the equipment rental agreements were sales and the installment obligations resulting ...
... petitioner . These notes , together with the contracts and purchase options , were immediately assigned by the petitioner to a finance company . Held , the equipment rental agreements were sales and the installment obligations resulting ...
118. lappuse
... petitioner . On March 24 , 1948 , petitioner sold the Seaboard notes in the aggregate to a finance company for $ 10,000 . As of August 31 , 1948 , the balance sheet of Seaboard Construction Company showed total assets of $ 54,244.29 and ...
... petitioner . On March 24 , 1948 , petitioner sold the Seaboard notes in the aggregate to a finance company for $ 10,000 . As of August 31 , 1948 , the balance sheet of Seaboard Construction Company showed total assets of $ 54,244.29 and ...
122. lappuse
... petitioner and Tractor for the purpose of shifting the loss incurred by Tractor , as the result of the poor financial condition of Seaboard , to the petitioner , which , as the record indicates , stood to derive the greatest tax ...
... petitioner and Tractor for the purpose of shifting the loss incurred by Tractor , as the result of the poor financial condition of Seaboard , to the petitioner , which , as the record indicates , stood to derive the greatest tax ...
135. lappuse
... petitioner's wholly owned corporation canceled his in- debtedness to the extent of $ 1,234,079.01 in return for transfer of securities with fair market value of $ 1,229,890 , petitioner realized taxable income of $ 4,189.01 . 5. Insofar ...
... petitioner's wholly owned corporation canceled his in- debtedness to the extent of $ 1,234,079.01 in return for transfer of securities with fair market value of $ 1,229,890 , petitioner realized taxable income of $ 4,189.01 . 5. Insofar ...
136. lappuse
... petitioner for travel and entertainment expense was a proper deduction . 6. Whether losses amounting to $ 20,240.41 on sales of securities by petitioner to a nonstock charitable corporation , of which petitioner , his wife , and his ...
... petitioner for travel and entertainment expense was a proper deduction . 6. Whether losses amounting to $ 20,240.41 on sales of securities by petitioner to a nonstock charitable corporation , of which petitioner , his wife , and his ...
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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.