Reports of the Tax Court of the United States, 3. sējumsU.S. Government Printing Office, 1945 |
No grāmatas satura
1.5. rezultāts no 100.
31. lappuse
... statute provides that the allowance for percentage depletion shall not exceed 50 per cent of the net income of the taxpayer from the property ( computed without allowance for depletion ) . The Commissioner has issued a regulation 2 ...
... statute provides that the allowance for percentage depletion shall not exceed 50 per cent of the net income of the taxpayer from the property ( computed without allowance for depletion ) . The Commissioner has issued a regulation 2 ...
38. lappuse
... statute but that the payment of such a substantial amount under the contract had not resulted in a sale of the real estate . The fact is that there was a sale or exchange between Bartels and the corporation at a time when he owned ...
... statute but that the payment of such a substantial amount under the contract had not resulted in a sale of the real estate . The fact is that there was a sale or exchange between Bartels and the corporation at a time when he owned ...
47. lappuse
... statute , to be used exclusively for charitable or educational purposes . The respondent's position is in effect that none of the deductions are proper on the ground that the will did not provide for such payment or permanent setting ...
... statute , to be used exclusively for charitable or educational purposes . The respondent's position is in effect that none of the deductions are proper on the ground that the will did not provide for such payment or permanent setting ...
50. lappuse
... statute as to trustee " the organization and operation of the corporation are therefore not material , " and that the deduction of the bequests to the trustees was proper . There is in our opinion no essential difference , so far as ...
... statute as to trustee " the organization and operation of the corporation are therefore not material , " and that the deduction of the bequests to the trustees was proper . There is in our opinion no essential difference , so far as ...
55. lappuse
... statute , which should on this question of charity be liberally construed , to confine the deduction of income devoted to charity to the actual disburser of such income . The statute here in- volved allows a deduction under entirely ...
... statute , which should on this question of charity be liberally construed , to confine the deduction of income devoted to charity to the actual disburser of such income . The statute here in- volved allows a deduction under entirely ...
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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.