Reports of the Tax Court of the United States, 49. sējumsU.S. Government Printing Office, 1968 |
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1.–5. rezultāts no 83.
15. lappuse
... petition . The claim of the petitioner therein that there was a change in its business within the meaning of section 722 ( b ) ( 4 ) is based upon the authorization for and construction of three new generating plants and voluntary rate ...
... petition . The claim of the petitioner therein that there was a change in its business within the meaning of section 722 ( b ) ( 4 ) is based upon the authorization for and construction of three new generating plants and voluntary rate ...
23. lappuse
... petition so that it would make clear that the claim for relief included Riverbend Unit No. 3 , Cliffside , and Buck Unit No. 3 , and extensions and commitments to extend transmission and distribution lines . The Court permitted the ...
... petition so that it would make clear that the claim for relief included Riverbend Unit No. 3 , Cliffside , and Buck Unit No. 3 , and extensions and commitments to extend transmission and distribution lines . The Court permitted the ...
34. lappuse
... petition herein , New Casco continued to have its principal place of business in Bridgeport , Conn . , at the same location used by Old Casco prior to the merger . New Casco filed its income tax return for the calendar year 1961 with ...
... petition herein , New Casco continued to have its principal place of business in Bridgeport , Conn . , at the same location used by Old Casco prior to the merger . New Casco filed its income tax return for the calendar year 1961 with ...
42. lappuse
... petition , at which Gallagher testified regarding all matters relat- ing to the contemplated sale and made his report about the highest bid of $ 402,600 , net . At this hearing , Fred Gunn's lawyer , Irvine Hodes , objected to ...
... petition , at which Gallagher testified regarding all matters relat- ing to the contemplated sale and made his report about the highest bid of $ 402,600 , net . At this hearing , Fred Gunn's lawyer , Irvine Hodes , objected to ...
47. lappuse
... petition to partition the undivided interests in the realty . We do know that Ann Gunn first obtained an interlocutory decree of divorce from Fred on January 15 , 1960 , and that her next step was to obtain distribution to herself of ...
... petition to partition the undivided interests in the realty . We do know that Ann Gunn first obtained an interlocutory decree of divorce from Fred on January 15 , 1960 , and that her next step was to obtain distribution to herself of ...
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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).