Reports of the U.S. Board of Tax Appeals, 35권U.S. Government Printing Office, 1937 |
도서 본문에서
100개의 결과 중 1 - 5개
13 페이지
... taxable years , a voluntary association of about twenty licensed pilots , operating in Mobile Bay , the harbor of Mobile , and their adjacent waters , and had been in continuous existence for fifty years or longer . Each pilot belonging ...
... taxable years , a voluntary association of about twenty licensed pilots , operating in Mobile Bay , the harbor of Mobile , and their adjacent waters , and had been in continuous existence for fifty years or longer . Each pilot belonging ...
14 페이지
... taxable years the liability of the individual pilot members was limited to the ex- tent that neither would be responsible for the act , default , or neglect of any other pilot . Continuity in the maintenance and operation of the ...
... taxable years the liability of the individual pilot members was limited to the ex- tent that neither would be responsible for the act , default , or neglect of any other pilot . Continuity in the maintenance and operation of the ...
15 페이지
... taxable years , engaged in business for profit and was an association taxable as a corporation under the rulings of the United States Supreme Court in Morrissey v . Commissioner , 296 U. S. 344 ; Helvering v . Coleman- Gilbert ...
... taxable years , engaged in business for profit and was an association taxable as a corporation under the rulings of the United States Supreme Court in Morrissey v . Commissioner , 296 U. S. 344 ; Helvering v . Coleman- Gilbert ...
16 페이지
... taxable years must be computed at rates based on such useful lives . Relative to the disallowance by the respondent ... taxable year ended March 31 , 1932 , the amount of $ 576.65 , and in the taxable year ended March 31 , 1933 , the ...
... taxable years must be computed at rates based on such useful lives . Relative to the disallowance by the respondent ... taxable year ended March 31 , 1932 , the amount of $ 576.65 , and in the taxable year ended March 31 , 1933 , the ...
37 페이지
... taxable transaction . The question for decision is whether or not the transfers and ex- changes described in the findings of fact resulted in recognizable gain to the petitioner . Counsel for the petitioner , analyzing each step ...
... taxable transaction . The question for decision is whether or not the transfers and ex- changes described in the findings of fact resulted in recognizable gain to the petitioner . Counsel for the petitioner , analyzing each step ...
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자주 나오는 단어 및 구문
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
인기 인용구
284 페이지 - ... 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 페이지 - 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 페이지 - ... 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 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - 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 페이지 - 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.