Reports of the Tax Court of the United States, Volum 11U.S. Government Printing Office, 1948 |
Altres edicions - Mostra-ho tot
Reports of the Tax Court of the United States, Volum 108 United States. Tax Court Visualització completa - 1997 |
Reports of the Tax Court of the United States, Volum 7 United States. Tax Court Visualització completa - 1947 |
Reports of the Tax Court of the United States, Volum 118 United States. Tax Court Visualització completa - 2002 |
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agreed agreement allowed amended amount assets bank base period basis beneficiaries Biddle bonds cash cent claimed COMMISSIONER OF INTERNAL common stock community property compensation computed contends contract corporation cost Court death decedent decedent's December 31 deduction deficiency determined disallowed distribution dividend Docket entitled estate tax excess profits tax executors expenses filed FINDINGS OF FACT follows gross income held included income tax income tax return interest Internal Revenue Code invested issue January John Wanamaker June June 30 liquidation loss manufacture ment Myers net income October October 14 operation opinion paid parties partner partnership payable payments pension peti petitioner petitioner's preferred stock prior purchase purpose question received resident respondent respondent's Revenue Act royalties salary section 711 shares Steubenville stipulated stockholders supra taxable taxpayer thereof tion tioner tract transfer trust trust instrument United victory tax Wanamaker wife
Passatges populars
Pàgina 905 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, 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...
Pàgina 8 - ... 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...
Pàgina 370 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Pàgina 29 - ... 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...
Pàgina 216 - ... gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Pàgina 379 - But the value of property results from the use to which it is put and varies with the profitableness of that use, present and prospective, actual and anticipated. There is no pecuniary value outside of that which results from such use.
Pàgina 408 - ... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor...
Pàgina 20 - IB divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular Intervals) received subsequent to such decree In discharge of. or attributable to property transferred (In trust or otherwise) In discharge of, a legal obligation which, because of the marital or family relationship. Is Imposed upon or Incurred by such husband under such decree or under a written Instrument Incident to such divorce or separation...
Pàgina 592 - ... (2) LIMIT ON AMOUNT OF CREDIT OR REFUND. — The amount of the credit or refund shall not exceed the portion of the tax paid during the three years immediately preceding the filing of the claim...
Pàgina 178 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, 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...