Reports of the Tax Court of the United States, 61. sējumsU.S. Government Printing Office, 1974 |
No grāmatas satura
1.5. rezultāts no 33.
198. lappuse
... patents , applications for patents , inventions , discoveries , assignable patent licenses , contracts for the payment of royalties to The Oliver Corpora- tion , copyrights , trademarks and trade names owned by The Oliver Corporation ...
... patents , applications for patents , inventions , discoveries , assignable patent licenses , contracts for the payment of royalties to The Oliver Corpora- tion , copyrights , trademarks and trade names owned by The Oliver Corporation ...
332. lappuse
... patent so as to qualify the proceeds for capital gains treatment under sec . 1235 , I.R.C. 1954. Vincent B. Rodgers , 51 T.C. 927 ( 1969 ) , followed . Robert M. Weiss , for the petitioners . Matthew W. Stanley , Jr. , for the ...
... patent so as to qualify the proceeds for capital gains treatment under sec . 1235 , I.R.C. 1954. Vincent B. Rodgers , 51 T.C. 927 ( 1969 ) , followed . Robert M. Weiss , for the petitioners . Matthew W. Stanley , Jr. , for the ...
333. lappuse
... patent , under and for the full life of the said patent and for the life of any improvements of said patent hereinafter granted , unless this agreement is sooner terminated under the provisions hereof . 2. The licensee hereby agrees to ...
... patent , under and for the full life of the said patent and for the life of any improvements of said patent hereinafter granted , unless this agreement is sooner terminated under the provisions hereof . 2. The licensee hereby agrees to ...
334. lappuse
... patent , and will exert its best efforts to create a demand therefor . 7. The licensor hereby stipulates that he has good title to the aforesaid patent and the right to grant the exclusive license hereby granted to the licensee . 8. In ...
... patent , and will exert its best efforts to create a demand therefor . 7. The licensor hereby stipulates that he has good title to the aforesaid patent and the right to grant the exclusive license hereby granted to the licensee . 8. In ...
335. lappuse
... patent . Pertinent portions of that agreement provide : ASSIGNMENT OF PATENT Assignment made as of this 3rd day of May 1971 , by GEORGE T. KLEIN , Glendale , Wisconsin , Assignor , to ORGANIC COMPOST CORPORATION of . Pennsylvania ...
... patent . Pertinent portions of that agreement provide : ASSIGNMENT OF PATENT Assignment made as of this 3rd day of May 1971 , by GEORGE T. KLEIN , Glendale , Wisconsin , Assignor , to ORGANIC COMPOST CORPORATION of . Pennsylvania ...
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Bieži izmantoti vārdi un frāzes
accounts receivable acquired agreed agreement amount apply assets Bandera County basis Bimini Run Canaveral Groves capital gain cash certiorari claimed common stock contract corporation Court debt decedent decedent's decision deduction depreciation distribution dividend embezzled employee Eureka exchange fact fair market value Federal income tax filed gross income held Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service issue Jon-Win Kansas River Kelly Supply lease liability license Litton loan ment Oak Park Old Nassau Oliver Corporation operating loss option ordinary income Otterville paid parties partnership patent payable payments percent period Perma-Line Perma-Line's peti petitioner petitioner's prior purchase purposes pursuant ranch Rapid New York Rapid Puerto Rico received respect Respondent determined RESPONDENT Docket section 38 property shareholders shares statute supra taxable income taxpayer tion tioner trade or business transaction transfer trust United White Company White Motor
Populāri fragmenti
482. lappuse - If two or more persons conspire either to commit any offense against the United States or to defraud the United States, or any agency thereof in any manner or for any purpose...
16. lappuse - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
732. 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...
160. lappuse - In the case of a series of transactions, the date of the last such transaction) ; and (B) stock of the distributing corporation possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...
369. 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...
28. lappuse - The amount of any money, or the fair market value of any property, received by a transferor partner in exchange for all or a part of his interest in the partnership attributable to...
344. lappuse - The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized.
700. lappuse - If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business...
421. lappuse - ... loss year") shall be carried to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of such loss over the sum of the taxable income for each of the prior taxable years to which such loss may be carried.
286. lappuse - The power of an administrative officer or board to administer a federal statute and to prescribe rules and regulations to that end is not the power to make law, for no such power can be delegated by Congress, but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute, is a mere nullity.