Reports of the U.S. Board of Tax Appeals, 35±ÇU.S. Government Printing Office, 1937 |
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11 ÆäÀÌÁö
... gains . In this disclaimer his position follows earlier decisions to the effect that losses in illegal transactions ... gain within his 1929 income . There is , in our opinion , no greater reason to permit the application of the losses ...
... gains . In this disclaimer his position follows earlier decisions to the effect that losses in illegal transactions ... gain within his 1929 income . There is , in our opinion , no greater reason to permit the application of the losses ...
17 ÆäÀÌÁö
... gain or loss on the shares for which covering purchases were made , the number of shares purchased may be matched ... gain from the receipt of the stock distributed to the petitioner and his wife should be recognized for income tax ...
... gain or loss on the shares for which covering purchases were made , the number of shares purchased may be matched ... gain from the receipt of the stock distributed to the petitioner and his wife should be recognized for income tax ...
23 ÆäÀÌÁö
... gain or loss in 1929. The partnership had received from the petitioner 31,000 shares of Home & Foreign common stock from which it could have made deliveries of the 25,835 shares sold . But , as a matter of fact , it did not make ...
... gain or loss in 1929. The partnership had received from the petitioner 31,000 shares of Home & Foreign common stock from which it could have made deliveries of the 25,835 shares sold . But , as a matter of fact , it did not make ...
25 ÆäÀÌÁö
... gain or loss upon the property which they transferred to Republic . Sec . 112 ( b ) ( 5 ) ; sec . 113 ( a ) ( 6 ) ; sec . 111. That basis has been stipulated . Their gain , therefore , is the difference between that basis and the fair ...
... gain or loss upon the property which they transferred to Republic . Sec . 112 ( b ) ( 5 ) ; sec . 113 ( a ) ( 6 ) ; sec . 111. That basis has been stipulated . Their gain , therefore , is the difference between that basis and the fair ...
30 ÆäÀÌÁö
... GAIN OR LOSS . ( a ) GENERAL RULE . - Upon the sale or exchange of property the entire amount of the gain or loss , determined under section 111 , shall be recognized , except as hereinafter provided in this section . ( b ) EXCHANGES ...
... GAIN OR LOSS . ( a ) GENERAL RULE . - Upon the sale or exchange of property the entire amount of the gain or loss , determined under section 111 , shall be recognized , except as hereinafter provided in this section . ( b ) EXCHANGES ...
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acquired agreement amount assets attorney basis Board bonds California capital stock cash certificates claimed COMMISSIONER OF INTERNAL common stock computing contract cost County Court death decedent decedent's December 31 deduction deficiency Delaware company determined disallowed distributed dividends Docket Donald Symington Dwight Whiting exchange Executors expenses fair market value filed Fisher Body gain or loss Gibson Island gross estate gross income held Helvering included income tax income tax return interest INTERNAL REVENUE Investment issue J. C. Penney January Kirby lease liability liquidation Lumber National Bank net income opinion paid par value parties patents payment percent peti petitioner petitioner's preferred stock prior profits purchase question Rayben Limited real estate received reorganization respondent Revenue Act securities shares of stock sold statute stipulated stockholders supra T. H. Symington taxpayer thereof tion tioner transaction transfer trust trust instrument United wife
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284 ÆäÀÌÁö - ... 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...
388 ÆäÀÌÁö - If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation a party to the reorganization, stock or securities in such corporation or in another corporation a party to the reorganization...
284 ÆäÀÌÁö - ... the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom.
508 ÆäÀÌÁö - Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock.
29 ÆäÀÌÁö - If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
275 ÆäÀÌÁö - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include 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...
447 ÆäÀÌÁö - Option with respect to intangible drilling and development costs in general: All expenditures for wages, fuel, repairs, hauling, supplies, etc., incident to and necessary for the drilling of wells and the preparation of wells for the production of oil or gas...
105 ÆäÀÌÁö - 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 consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.
417 ÆäÀÌÁö - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
57 ÆäÀÌÁö - Income therefrom) the expenses, losses and other deductions properly *{ portioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class of gross income.