Reports of the Tax Court of the United States, Volume 23U.S. Government Printing Office, 1956 |
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Halaman 33
... stockholders in the enterprise . Cf. Helvering v . Griffiths , supra ; Helvering v . Sprouse and Strassburger v . Commissioner , both reported in 318 U. S. 604. In the Griffiths case the Supreme Court felt that it was precluded from ...
... stockholders in the enterprise . Cf. Helvering v . Griffiths , supra ; Helvering v . Sprouse and Strassburger v . Commissioner , both reported in 318 U. S. 604. In the Griffiths case the Supreme Court felt that it was precluded from ...
Halaman 50
... stockholders of Yellow Pine . Its operations were not very successful . H. L. Brown , petitioner's president , was made active vice president of Yellow Pine in 1918. This was his first active connection with paper manufacturing . As ...
... stockholders of Yellow Pine . Its operations were not very successful . H. L. Brown , petitioner's president , was made active vice president of Yellow Pine in 1918. This was his first active connection with paper manufacturing . As ...
Halaman 51
... stockholders in the company . It was planned to make kraft or sulphate paper for wrapping paper and bags . During the years 1923-1924 , Louisiana constructed a self - contained or integrated pulp and paper mill with a 3,000 kv - a ...
... stockholders in the company . It was planned to make kraft or sulphate paper for wrapping paper and bags . During the years 1923-1924 , Louisiana constructed a self - contained or integrated pulp and paper mill with a 3,000 kv - a ...
Halaman 52
... stockholders of Louisiana received 225,000 shares of no par common stock of petitioner in exchange for their common stock in Louisiana , and the preferred stockholders of Louisiana received 21,500 shares of preferred stock of petitioner ...
... stockholders of Louisiana received 225,000 shares of no par common stock of petitioner in exchange for their common stock in Louisiana , and the preferred stockholders of Louisiana received 21,500 shares of preferred stock of petitioner ...
Halaman 115
... stockholder as part of the consideration for the sale and transfer by him of all of his stock to an existing stockholder who , through the acquisition of said stock and the purchase of additional shares from another source , became the ...
... stockholder as part of the consideration for the sale and transfer by him of all of his stock to an existing stockholder who , through the acquisition of said stock and the purchase of additional shares from another source , became the ...
Edisi yang lain - Lihat semua
Reports of the Tax Court of the United States, Volume 38 United States. Tax Court Tampilan utuh - 1963 |
Reports of the Tax Court of the United States, Volume 37 United States. Tax Court Tampilan utuh - 1962 |
Istilah dan frasa umum
agreement alimony amount assets average base period basis capital gain cash cent certiorari claimed collector of internal COMMISSIONER OF INTERNAL computing contract corporation cost Court Cury's Dahar Cury decedent decedent's December decree deduction deficiency distribution dividend Docket earnings estate tax excess profits tax expenses fair market value farm Feagans Federal Housing Administration filed FINDINGS OF FACT fiscal year ended follows Ford Motor Company Greenspon gross income held included income tax income tax return interest Internal Revenue Code inventory issue January January 31 lease liability loss McBride ment Morgoil mortgage October operation option ordinary income paid partnership payment period net income peti petitioner petitioner's policies prior purchase purposes pursuant received record rental respondent determined respondent's Rule 50 section 117 section 23 shares sold stipulated stockholders supra taxable taxpayer tion tioner trade or business transferred trust wife
Bagian yang populer
Halaman 536 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Halaman 142 - 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...
Halaman 413 - 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...
Halaman 575 - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of Improvements, accordIng to the peculiar conditions in each case...
Halaman 148 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Halaman 576 - Includes not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators In order to obtain the commercially marketable mineral product or products...
Halaman 671 - Capital losses. Losses from sales or exchanges of capital assets shall be allowed only to the extent allowed in sections 1211 and 1212.
Halaman 191 - ... even if such taxpayer is deceased, or is under a legal disability, or. in the case of a corporation, has terminated its existence.
Halaman 527 - ... also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.
Halaman 415 - ... (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. Increased In the amount of gain or decreased In the amount of loss recognized to the transferor upon such transfer under the law applicable to the year In which the transfer was made.