Prentice-Hall ... Federal Tax Service, Volume 5,Halaman 74001-80002Prentice-Hall, Incorporated, 1949 |
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Halaman 74-69
... taxpayer fails to prove error - Commissioner fails to prove affirmative defense [ See also ¶21,722 ; 21,723 ] -date of commence- ment of depreciation period determined [ See also ¶ 14,124 ] -correction of estimate of useful life of ...
... taxpayer fails to prove error - Commissioner fails to prove affirmative defense [ See also ¶21,722 ; 21,723 ] -date of commence- ment of depreciation period determined [ See also ¶ 14,124 ] -correction of estimate of useful life of ...
Halaman 74-287
... taxpayer $ 35,000 advance rentals , and capitalized the payment to be amor- tized over the life of the lease . In 1939 , the taxpayer acquired all the stock of Sevenorm , whose assets , including the leasehold , were then distributed to ...
... taxpayer $ 35,000 advance rentals , and capitalized the payment to be amor- tized over the life of the lease . In 1939 , the taxpayer acquired all the stock of Sevenorm , whose assets , including the leasehold , were then distributed to ...
Halaman 76-142
... taxpayer's representations it has been tentatively deter- mined by the Commissioner that under the provisions of section 22 ( d ) ( 6 ) , the taxpayer has made an overpayment of income and excess profits taxes , in the amount of ...
... taxpayer's representations it has been tentatively deter- mined by the Commissioner that under the provisions of section 22 ( d ) ( 6 ) , the taxpayer has made an overpayment of income and excess profits taxes , in the amount of ...
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accrual agreement allowed amended amount annuity applicable approved assets bad debt bank base period basis beneficiary bonds calendar capital gain cert claimed Comm compensation computing contract contributions corporation death decedent decedent's Decision for Commissioner deductible TC Deficiencies redetermined depreciation disallowed dividends Docket earnings employee entitled Estate tax evidence excess profits tax exempt Extract from opinion Federal income tax filed Form Form W-2 gift gross income held deductible husband included interest Internal Revenue Code invested capital issued lease ment net income Netherlands Nonacquiescence nonresident alien Opinion by MURDOCK ordinary income P-H Memo TC P-H TC paid partner partnership payer payment Pending before USCA-5 peti petitioner petitioner's prior purchase pursuant received refund Regulations rule salary stockholders supra taxpayer tion tioner trade or business transfer Treasury Decision trust United USCA wife withholding