Cases on Federal Taxation, 1. sējumsPrentice-Hall Incorporated, 1926 - 719 lappuses |
No grāmatas satura
1.–5. rezultāts no 81.
23. lappuse
... cost to which they are subjected , is asserted to be repugnant to due process of law as a taking of their property without compensation , and we recapitulate various contentions as to discrimination against corporations and against ...
... cost to which they are subjected , is asserted to be repugnant to due process of law as a taking of their property without compensation , and we recapitulate various contentions as to discrimination against corporations and against ...
49. lappuse
... cost of the institutions upon which their well - being if not their life depends . I see equally little in the letter of the clause to indicate the intent supposed . The tax on net incomes is a tax on the balance of a mutual account in ...
... cost of the institutions upon which their well - being if not their life depends . I see equally little in the letter of the clause to indicate the intent supposed . The tax on net incomes is a tax on the balance of a mutual account in ...
96. lappuse
... cost shall be deemed to be its fair market value at the date of acquisition . This paragraph does not apply , however , to the issuance by a 11 For a discussion of the community property laws , with particular reference to California ...
... cost shall be deemed to be its fair market value at the date of acquisition . This paragraph does not apply , however , to the issuance by a 11 For a discussion of the community property laws , with particular reference to California ...
100. lappuse
... cost of capital assets is being recovered through deductions for wear and tear , depletion , or obsolescence any expenditure ( other than ordinary repairs ) made to restore the property or prolong its useful life should be added to the ...
... cost of capital assets is being recovered through deductions for wear and tear , depletion , or obsolescence any expenditure ( other than ordinary repairs ) made to restore the property or prolong its useful life should be added to the ...
104. lappuse
... costs . WARD , Circuit Judge ( dissenting ) . I quite agree with the majority of the court that the credit given by the Short Line upon the defendant's indebtedness to it was a gift , and not a mere bookkeeping entry . It was not a ...
... costs . WARD , Circuit Judge ( dissenting ) . I quite agree with the majority of the court that the credit given by the Short Line upon the defendant's indebtedness to it was a gift , and not a mere bookkeeping entry . It was not a ...
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accrued acquired allowed amount applied assessed association basis beneficiaries bonds capital stock cash cent claim collector Commissioner compensation computed Congress Constitution corporation death decedent decedent's deduction determined direct taxes distribution earnings Eisner entitled estate tax exchange excise tax executor exempt fair market value February 28 filed gain or loss gain or profit gift gross estate gross income held included income derived income tax individual interest Internal Revenue joint-stock judgment levied March ment net estate net income nonresident officers organized paid par value paragraph partnership payment person Phellis plaintiff plaintiff in error preferred stock prior purpose question real estate received Regulations remainderman reorganization Revenue Act salary shareholders shares Sixteenth Amendment Stat statute stock dividend stockholder subdivision tax imposed taxable taxation taxpayer thereof tion transaction transfer trust United
Populāri fragmenti
275. lappuse - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid...
150. lappuse - ... 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.
208. lappuse - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or more per77 L.
260. lappuse - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
210. lappuse - ... to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
289. lappuse - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...
290. lappuse - SEC. 214 (a) (3) Taxes paid or accrued within the taxable year except (A) income, war-profits, and excessprofits taxes imposed by the authority of the United States, (B) so much of the income, warprofits, and excess-profits taxes, imposed by the authority of any foreign country or possession of the United allowed as a credit against the tax under section 131; and (3) taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
627. lappuse - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
290. lappuse - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
256. lappuse - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...