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.
13. lappuse
... supra , that in the cases of Hester v . Stine , 46 Wash . 469 ; 90 Pac . 594 , and Seeber v . Randall , 102 Fed . 215 , similar results were reached as to property in the State of Washington . In Hester v . Stine , supra , it was held ...
... supra , that in the cases of Hester v . Stine , 46 Wash . 469 ; 90 Pac . 594 , and Seeber v . Randall , 102 Fed . 215 , similar results were reached as to property in the State of Washington . In Hester v . Stine , supra , it was held ...
14. lappuse
... supra ; Salisbury v . Meeker , 152 Wash . 146 ; 277 Pac . 376 . In Jacobs v . Hoitt , supra , where the husband and wife were operating a bakery which was the separate property of the husband , the court said : The rule is that the ...
... supra ; Salisbury v . Meeker , 152 Wash . 146 ; 277 Pac . 376 . In Jacobs v . Hoitt , supra , where the husband and wife were operating a bakery which was the separate property of the husband , the court said : The rule is that the ...
16. lappuse
... supra , the Supreme Court subsequently relieved the husband of tax- ation on the wife's theoretical share of Washington community income , it did so in large measure in reliance upon a settled course of admin- istrative construction ...
... supra , the Supreme Court subsequently relieved the husband of tax- ation on the wife's theoretical share of Washington community income , it did so in large measure in reliance upon a settled course of admin- istrative construction ...
51. lappuse
... supra , or , a fortiori , by reason of an acquisition without investment . The record , moreover , affirma- tively excludes the possibility that development work extended over a period of more than twelve months , a condition essential ...
... supra , or , a fortiori , by reason of an acquisition without investment . The record , moreover , affirma- tively excludes the possibility that development work extended over a period of more than twelve months , a condition essential ...
65. lappuse
... supra , a sale was made to a buyer with whom the corpora- tion's president , who , with members of his family , owned a large part of the stock , had conducted negotiations immediately prior to the transfer of the property in ...
... supra , a sale was made to a buyer with whom the corpora- tion's president , who , with members of his family , owned a large part of the stock , had conducted negotiations immediately prior to the transfer of the property in ...
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Bieži izmantoti vārdi un frāzes
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.