Reports of the Tax Court of the United States, 14. sējumsU.S. Government Printing Office, 1950 Final issue of each volume includes table of cases reported in the volume. |
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1.–5. rezultāts no 100.
55. lappuse
... January 31 , 1946 , which was paid on January 25 , 1946 , and that further distributions in kind and in cash would be made as soon as practicable . One stockholder , E. W. K. Andrau , who held 400 shares , voted against the action taken ...
... January 31 , 1946 , which was paid on January 25 , 1946 , and that further distributions in kind and in cash would be made as soon as practicable . One stockholder , E. W. K. Andrau , who held 400 shares , voted against the action taken ...
57. lappuse
... January 10 , 1946 , subject to approval of title and a deposit of 10 per cent of the purchase price , and that holders of less than a 2 per cent interest might not accept the offer . Instead of making an offer by January 10 , 1946 ...
... January 10 , 1946 , subject to approval of title and a deposit of 10 per cent of the purchase price , and that holders of less than a 2 per cent interest might not accept the offer . Instead of making an offer by January 10 , 1946 ...
58. lappuse
... January 28 , 1946 , was held by petitioner for the account of stockholders . The instrument was delivered to Burch on January 31 , 1946. At the same time petitioner executed like instruments on account of the 400 shares of stock held by ...
... January 28 , 1946 , was held by petitioner for the account of stockholders . The instrument was delivered to Burch on January 31 , 1946. At the same time petitioner executed like instruments on account of the 400 shares of stock held by ...
59. lappuse
... January 31 , 1946 , was to be paid into the hands of an escrow agent to satisfy any claims proved by Andrau and insure payment to it of all proceeds of production from the property . The deposit in escrow was made by the Mid - Coast Oil ...
... January 31 , 1946 , was to be paid into the hands of an escrow agent to satisfy any claims proved by Andrau and insure payment to it of all proceeds of production from the property . The deposit in escrow was made by the Mid - Coast Oil ...
64. lappuse
... January 2 , 1946 , to Boyce & Smiser , undertook no more than the submission of a firm offer to stockholders for their consideration . At that time he represented only himself and the Milbanks , who together owned about 27 per cent of ...
... January 2 , 1946 , to Boyce & Smiser , undertook no more than the submission of a firm offer to stockholders for their consideration . At that time he represented only himself and the Milbanks , who together owned about 27 per cent of ...
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acquired adjusted agreement amount Archbold-Hagner assets average base period basis beneficiaries bonds cash cent certificates claimed COMMISSIONER OF INTERNAL common stock compensation computed contract corporation Court death decedent decedent's December 28 December 31 deductions deficiency determined distribution dividend Docket earnings employees entitled estate tax excess profits tax expenses Fageol Feldman filed FINDINGS OF FACT fiscal follows Funk gift tax gross estate gross income Hall-Scott held Helen Saunders Helvering included income tax interest Internal Revenue Code issued January liability mortgage Northern Trust Co operation paid partners partnership patents payable payment pension period net income peti petitioner petitioner's prior proration purchase purpose receipt received renegotiation respect respondent salary Seagram section 107 section 722 shares Spar stipulated stockholders supra taxable taxpayer thereof tion tioner transfer trust trust instrument United wife York
Populāri fragmenti
370. 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, 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...
203. lappuse - If an exchange would be within the provisions of subsection (b), (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
203. 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...
332. lappuse - person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and partner. The term "partnership...
663. lappuse - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
296. lappuse - The basis upon which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis provided in section 113 (b) for the purpose of determining the gain upon the sale or other disposition of such property.
179. lappuse - Upon the sale or exchange of property the entire amount of the gain or loss, determined under section 111, shall be recognized, except as hereinafter provided in this section.
144. lappuse - Intervals, then, to the extent that It Is paid or credited or to be distributed out of Income from property, it shall be...
673. lappuse - ... shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.