Reports of the Tax Court of the United States, 49. sējumsU.S. Government Printing Office, 1968 |
No grāmatas satura
1.–5. rezultāts no 100.
6. lappuse
... transfer and assign to Wilkinson Brothers , a 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 ...
... transfer and assign to Wilkinson Brothers , a 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 ...
12. lappuse
... transferred to the partnership nor when the partner- ship transferred them back to the petitioners . In other words , the installment obligations would simply vanish for tax purposes . We cannot believe that a hurriedly organized tour ...
... transferred to the partnership nor when the partner- ship transferred them back to the petitioners . In other words , the installment obligations would simply vanish for tax purposes . We cannot believe that a hurriedly organized tour ...
73. lappuse
... transferred from petitioner to a subsidiary in exchange for common stock constituted " property " within the meaning of sec . 351 ( a ) , I.R.C. 1954. Held , further , this transfer was separate from petitioner's subsequent sale of ...
... transferred from petitioner to a subsidiary in exchange for common stock constituted " property " within the meaning of sec . 351 ( a ) , I.R.C. 1954. Held , further , this transfer was separate from petitioner's subsequent sale of ...
74. lappuse
United States. Tax Court. 1954 , so that its transfer to a newly organized subsidiary for all of the subsidiary's stock results in a nontaxable exchange under section 351 ( a ) ? 2. If the carved - out oil payment was " property " within ...
United States. Tax Court. 1954 , so that its transfer to a newly organized subsidiary for all of the subsidiary's stock results in a nontaxable exchange under section 351 ( a ) ? 2. If the carved - out oil payment was " property " within ...
75. lappuse
... transfer , petitioner's tax basis in the property transferred to Minerals was $ 17,992.12 . The 10 shares of Minerals ' common stock had a value of $ 452,800 as of June 28 , 1961 , while the oil production payment had a fair market ...
... transfer , petitioner's tax basis in the property transferred to Minerals was $ 17,992.12 . The 10 shares of Minerals ' common stock had a value of $ 452,800 as of June 28 , 1961 , while the oil production payment had a fair market ...
Citi izdevumi - Skatīt visu
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).