Reports of the Tax Court of the United States, 49. sējumsU.S. Government Printing Office, 1968 |
No grāmatas satura
1.–5. rezultāts no 66.
4. lappuse
... partnership of which they were members , and in January 1959 they liquidated the corporation , receiving its assets and assuming its liability on the installment obligations . Held : The assignment of the installment obligations to the ...
... partnership of which they were members , and in January 1959 they liquidated the corporation , receiving its assets and assuming its liability on the installment obligations . Held : The assignment of the installment obligations to the ...
5. lappuse
... partnership in 1959 ? All of the facts have been stipulated and they are found accordingly . The petitioner Gladys G. Wilkinson is an individual and resided in Calipatria , Calif . , during 1959. Her Federal income tax return for the ...
... partnership in 1959 ? All of the facts have been stipulated and they are found accordingly . The petitioner Gladys G. Wilkinson is an individual and resided in Calipatria , Calif . , during 1959. Her Federal income tax return for the ...
6. lappuse
... partnership , of Cali- patria , California , all my right , title and interest , in , to , and under the within promissory note dated December 2 , 1958. Said transfer and assignment is made in consideration of an increase in and in ...
... partnership , of Cali- patria , California , all my right , title and interest , in , to , and under the within promissory note dated December 2 , 1958. Said transfer and assignment is made in consideration of an increase in and in ...
7. lappuse
... partnership . Wilkinson Bros. , a partnership , came into existence in 1935. Its ac- tivities consisted of farming , cow feeding , and custom cattle feeding . The partners and their proportionate interests in the partnership were as ...
... partnership . Wilkinson Bros. , a partnership , came into existence in 1935. Its ac- tivities consisted of farming , cow feeding , and custom cattle feeding . The partners and their proportionate interests in the partnership were as ...
8. lappuse
... partnership on June 24 , 1959 , and the partnership books show that one of the assets she received from the partnership in the liquidation of her interest therein was the promis- sory note of the corporation in which she was designated ...
... partnership on June 24 , 1959 , and the partnership books show that one of the assets she received from the partnership in the liquidation of her interest therein was the promis- sory note of the corporation in which she was designated ...
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Bieži izmantoti vārdi un frāzes
agreement amount apply assets attorney basis capital gains cash claim common stock community property contract corporation cost death decedent decedent's December December 31 decision decree deduction distribution district director Electric employee entitled estate tax exchange fair market value Federal income tax fees filed gift gift tax gross estate gross income Harriston Lumber held hereinafter income tax return incurred installment interest Internal Revenue Code issue January June June 30 lease liability liquidation litigation ment obligation operating loss opinion option ordinary and necessary ordinary income paid parties partnership payable payment percent period Perry peti petition petitioner petitioner's Pinsetter pinspotter Porter preferred stock prior purchase purpose receipts received record respect Respondent determined RESPONDENT Docket respondent's restricted stock shareholders shares statute stipulated stockholders supra tax return taxpayer tion tioner transaction transfer trust wife WJIV
Populāri fragmenti
342. lappuse - Stock in trade of the taxpayer or other property of a kind which would properly be included in the Inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
259. lappuse - No gain or loss shall be recognized if property held for productive use in trade or business or for investment...
143. 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...
533. 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.
469. lappuse - ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke, or where the decedent relinquished any such power in contemplation of his death.
114. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
665. lappuse - As used in this subsection, the term "security" means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form...
178. lappuse - A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries...
593. lappuse - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death...
519. lappuse - For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance) , or (B) For transportation primarily for and essential to medical care referred to in subparagraph (A).