Reports of the Tax Court of the United States, 3. sējumsU.S. Government Printing Office, 1945 |
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1.–5. rezultāts no 100.
165. lappuse
... death of the insured as to one policy , and upon dis- SEC . 22. GROSS INCOME . ( a ) GENERAL DEFINITION .- " Gross income " includes gains , profits , and income derived from salaries , wages , or compensation for personal service ...
... death of the insured as to one policy , and upon dis- SEC . 22. GROSS INCOME . ( a ) GENERAL DEFINITION .- " Gross income " includes gains , profits , and income derived from salaries , wages , or compensation for personal service ...
179. lappuse
... death of the insured , Nellesen , under the insurance policies . This amount of $ 24,881.50 was computed as follows : Extra post mortem dividend__ Special persistency bonus___ . Interest from date of death . Face amount of policies if ...
... death of the insured , Nellesen , under the insurance policies . This amount of $ 24,881.50 was computed as follows : Extra post mortem dividend__ Special persistency bonus___ . Interest from date of death . Face amount of policies if ...
220. lappuse
... death . Held , the return in ques- tion was a return by " the executor " of the estate and was timely filed , and ... death or as of one year after her death . The decedent's estate purported to elect to have the value of its property ...
... death . Held , the return in ques- tion was a return by " the executor " of the estate and was timely filed , and ... death or as of one year after her death . The decedent's estate purported to elect to have the value of its property ...
223. lappuse
... death as well as the optional value . All income accrued or collected from the date of death up to the valuation date should also be included . Your attention is invited to the last paragraph of Article 11 of the enclosed Regulations ...
... death as well as the optional value . All income accrued or collected from the date of death up to the valuation date should also be included . Your attention is invited to the last paragraph of Article 11 of the enclosed Regulations ...
226. lappuse
... death , or within the period of an extension of time for filing granted under the provisions of article 68 or 69 of the Estate Tax Regulations 80 . It does not appear that the executors have met the conditions indicated . Furthermore ...
... death , or within the period of an extension of time for filing granted under the provisions of article 68 or 69 of the Estate Tax Regulations 80 . It does not appear that the executors have met the conditions indicated . Furthermore ...
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agreed agreement amended amount applied assets assignment bank basis beneficiary bonds capital stock cash certificates certiorari claimed COMMISSIONER OF INTERNAL common stock contract corporation corpus Court death debentures debts decedent decedent's December 31 deduction deficiency determined distributed dividends Docket drilling earnings estate tax excess profits tax executors expenses fair market value Fidelity Trust Co filed FINDINGS OF FACT follows gift tax grantor gross estate gross income held Helvering included income tax income tax returns indebtedness interest Internal Revenue Code issue January June 30 land lease liability liquidation loans ment mortgage net income obligation opinion paid parties partnership payable payment Pepsi-Cola percent peti petitioner policies preferred stock premiums prior purchase purpose question received referred respect respondent respondent's Revenue Act royalties section 23 securities settlor shares statute stipulated stockholders supra taxable taxpayer thereof tion tioner transfer trust instrument
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821. lappuse - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained 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...
47. lappuse - (a) There shall be allowed as a deduction (In lieu of the deduction for charitable, etc., contributions authorized by section 23 (n)) any part of the gross Income, without limitation, which pursuant to the terms of the will or deed creating the trust. Is during the taxable year paid or permanently set aside...
870. 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.
257. lappuse - In the case of an individual, except that — ******* (b) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which Is to be distributed currently...
399. lappuse - The respective interests of the husband and wife in community property during continuance of the marriage relation are present, existing and equal interests under the management and control of the husband as is provided in sections 172 and 172a of the Civil Code. This section shall be construed as defining the respective interests and rights of husband and wife in community property.
163. lappuse - State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing), 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...
257. lappuse - ... the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is properly paid or credited during such year to any legatee, heir or beneficiary...
416. lappuse - March 1, 1913; but (2) for the purpose of the computation of earnings and profits of the corporation for any period beginning after February 28, 1913, shall be determined by using as the adjusted basis the adjusted basis (under the law applicable to the year in which the sale or other disposition was made) for determining gain.
405. lappuse - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
781. lappuse - partnership" Includes a syndicate, group, pool. Joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which Is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool.