Prentice-Hall ... Federal Tax Service, Volume 5,Halaman 74001-80002Prentice-Hall, Incorporated, 1949 |
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Halaman 78-16
... held capital asset not " used in trade or busi- ness " -loss on sale a capital loss ( TC ) . Loss on sale of rented realty held ordinary loss rather than capital loss ( TC ) . Remington , Thos . F. , Est . v . Comm . , dismissed ( Nolle ...
... held capital asset not " used in trade or busi- ness " -loss on sale a capital loss ( TC ) . Loss on sale of rented realty held ordinary loss rather than capital loss ( TC ) . Remington , Thos . F. , Est . v . Comm . , dismissed ( Nolle ...
Halaman 78-17
... held to be more than six months ( TC ) . Ed . , 70,489 . Capital assets - holding period of stock held to run from date bene- ficial interest acquired ( TC ) . ( A , ΒΆ 76,380 ) . Commodity traders - determination of period held for ...
... held to be more than six months ( TC ) . Ed . , 70,489 . Capital assets - holding period of stock held to run from date bene- ficial interest acquired ( TC ) . ( A , ΒΆ 76,380 ) . Commodity traders - determination of period held for ...
Halaman 78-52
... held reasonable com- pensation ( TC ) . Reasonable compensation held to be less than claimed but more than Commissioner's allowance ( TC ) . Ecco High Frequency Corp. v . Comm . , cert . d . 10-11-48 . Bonus payments to officers ...
... held reasonable com- pensation ( TC ) . Reasonable compensation held to be less than claimed but more than Commissioner's allowance ( TC ) . Ecco High Frequency Corp. v . Comm . , cert . d . 10-11-48 . Bonus payments to officers ...
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additional adjustment agreement allowed amended amount applicable approved assets authority bank base basis bonds capital cert claimed Comm Commissioner compensation computing contract contributions corporation cost death debt decision deductible Deficiencies redetermined denied determined disallowed distributed dividends Docket earnings effect employee entitled establishment evidence excess profits exempt expenses facts failure Federal filed Form gain gift gross income held holding husband included income tax individual interest Internal Revenue Code invested issued liability loss ment month notes officer operating Opinion ordinary P-H Memo TC P-H TC paid partnership payment penalty Pending period petitioner petitioner's prior profits proof purchase reasonable received record Regulations relating reported resident respect result rule securities separate shares stockholders taxable taxpayer tion transfer trust United USCA wife withholding