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. |
No grāmatas satura
1.–5. rezultāts no 100.
16. lappuse
... common law is concerned , but displays a tender respect for technical formalities where community property is in question . " 1 Paul , Federal Estate and Gift Taxation , p . 61 . 1 Of special interest is Revenue Act of 1926 , sec . 1212 ...
... common law is concerned , but displays a tender respect for technical formalities where community property is in question . " 1 Paul , Federal Estate and Gift Taxation , p . 61 . 1 Of special interest is Revenue Act of 1926 , sec . 1212 ...
83. lappuse
... common and preferred stock of petitioner and of the common stock of Peoples , issued , outstand- ing , and entitled to vote , voted in favor of the agreement of merger and authorized the officers to do all acts necessary to consummate ...
... common and preferred stock of petitioner and of the common stock of Peoples , issued , outstand- ing , and entitled to vote , voted in favor of the agreement of merger and authorized the officers to do all acts necessary to consummate ...
84. lappuse
... common stock , par value 10 cents each , not all of which preferred and common stock was issued and outstanding ; and a paid - in and earned surplus of $ 324,243.50 . As of December 7 , 1940 , the petitioner had issued and outstanding ...
... common stock , par value 10 cents each , not all of which preferred and common stock was issued and outstanding ; and a paid - in and earned surplus of $ 324,243.50 . As of December 7 , 1940 , the petitioner had issued and outstanding ...
85. lappuse
... common shares , bonds , and cash available therefor . On December 28 , 1940 , there was a total of 18,875 shares of common stock of Peoples entitled to participate under the agreement of merger . The holders of 7,690 of such shares ...
... common shares , bonds , and cash available therefor . On December 28 , 1940 , there was a total of 18,875 shares of common stock of Peoples entitled to participate under the agreement of merger . The holders of 7,690 of such shares ...
87. lappuse
... common shares received 16.4 per cent of petitioner's outstanding common stock , rep- resenting their continuing proprietary interest in the enterprise after the merger . The question here is thus narrowed to one of whether such retained ...
... common shares received 16.4 per cent of petitioner's outstanding common stock , rep- resenting their continuing proprietary interest in the enterprise after the merger . The question here is thus narrowed to one of whether such retained ...
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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.