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.
98. lappuse
... securities or property so delivered to the banks should be held by them subject to the subordination . No personal liability other than the above was imposed on the noteholders . On the same date the notes were also subordinated , as to ...
... securities or property so delivered to the banks should be held by them subject to the subordination . No personal liability other than the above was imposed on the noteholders . On the same date the notes were also subordinated , as to ...
99. lappuse
... securities were held to evidence an indebted- ness , and payments made as interest thereon were properly deductible . But these securities lacked the variable rate of interest computed with reference to profits that is a prominent ...
... securities were held to evidence an indebted- ness , and payments made as interest thereon were properly deductible . But these securities lacked the variable rate of interest computed with reference to profits that is a prominent ...
117. lappuse
... securities within the meaning of section 112 ( b ) ( 3 ) of the Revenue Act of 1936 , and that , since the reorganization in which these were exchanged was within section 112 ( g ) ( 1 ) of that act , the receipt of the new debentures ...
... securities within the meaning of section 112 ( b ) ( 3 ) of the Revenue Act of 1936 , and that , since the reorganization in which these were exchanged was within section 112 ( g ) ( 1 ) of that act , the receipt of the new debentures ...
128. lappuse
... securities becoming worthless ) is amended to read as follows : " ( k ) BAD DEBTS.- " ( 1 ) GENERAL RULE . - Debts which become worthless within the taxable year ; ( d ) EFFECTIVE DATE OF AMENDMENTS and the other amendments made by this ...
... securities becoming worthless ) is amended to read as follows : " ( k ) BAD DEBTS.- " ( 1 ) GENERAL RULE . - Debts which become worthless within the taxable year ; ( d ) EFFECTIVE DATE OF AMENDMENTS and the other amendments made by this ...
139. lappuse
... securities is still , however , excluded by the Revenue Act of 1938 from gross income and has been since the income - tax law of 1913 . " Why is this statutory exemption needed ? " Those who oppose the President's proposal to repeal ...
... securities is still , however , excluded by the Revenue Act of 1938 from gross income and has been since the income - tax law of 1913 . " Why is this statutory exemption needed ? " Those who oppose the President's proposal to repeal ...
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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
Populāri fragmenti
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.