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.
1. lappuse
... meaning of section 3797 , Internal Revenue Code . Randolph E. Paul , Esq . , Adrian W. De Wind , Esq . , and Louis F. Oberdorfer , Esq . , for the petitioner . William F. Evans , Esq . , for the respondent . The Commissioner determined ...
... meaning of section 3797 , Internal Revenue Code . Randolph E. Paul , Esq . , Adrian W. De Wind , Esq . , and Louis F. Oberdorfer , Esq . , for the petitioner . William F. Evans , Esq . , for the respondent . The Commissioner determined ...
6. lappuse
... meaning of each term is expanded by section 3797 : ( 2 ) PARTNERSHIP AND PARTNER - The term " partnership " includes a syndicate , group , pool , joint venture or other unincorporated organization , through or by means of which any ...
... meaning of each term is expanded by section 3797 : ( 2 ) PARTNERSHIP AND PARTNER - The term " partnership " includes a syndicate , group , pool , joint venture or other unincorporated organization , through or by means of which any ...
7. lappuse
... meaning of each term is expanded by section 3797 : ( 2 ) PARTNERSHIP AND PARTNER . - The term " partnership " includes a syndicate , group , pool , joint venture or other unincorporated organization , through or by means of which any ...
... meaning of each term is expanded by section 3797 : ( 2 ) PARTNERSHIP AND PARTNER . - The term " partnership " includes a syndicate , group , pool , joint venture or other unincorporated organization , through or by means of which any ...
75. lappuse
... meaning of section 112 ( b ) ( 6 ) of the Internal Revenue Code , but rather they must be treated as a purchase of Whaley's assets . R. B. Cannon , Esq . , for the petitioner . John W. Alexander , Esq . , for the respondent . OPINION ...
... meaning of section 112 ( b ) ( 6 ) of the Internal Revenue Code , but rather they must be treated as a purchase of Whaley's assets . R. B. Cannon , Esq . , for the petitioner . John W. Alexander , Esq . , for the respondent . OPINION ...
79. lappuse
... meaning of section 112 ( b ) ( 6 ) , then the basis shall be the me as it would be in the hands of the transferor . The basis of property with respect to which election has been made in pursuance of the last sentence of section 113 ( a ) ...
... meaning of section 112 ( b ) ( 6 ) , then the basis shall be the me as it would be in the hands of the transferor . The basis of property with respect to which election has been made in pursuance of the last sentence of section 113 ( a ) ...
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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.