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additional adjusted agree agreement allowed amended amount applied argues assets authority basis benefit capital claim Code Commissioner computed conclude Congress considered constitute Continued corporation cost Court death decedent decedent's December decision deduction deficiency depreciation determined distribution effect election ended entitled escrow evidence expenses fact Federal filed follows gain gift gross income held holding included income tax intended interest Internal Revenue Internal Revenue Code investment involved issue lease liability limited liquidation loan loss meaning method notice operating opinion paid parties partnership payments percent period petitioner petitioner's position principal prior purchase question reasonable received record referred Regs regulations reported reserve residence respect respondent respondent's result rule Service shares statement statute supra tax return taxable taxpayer term termination transaction transfer trust United
Halaman 259 - The following acts or any of them, are crimes coming within the jurisdiction of the Tribunal for which there shall be individual responsibility: "(a) Crimes Against Peace: namely, planning, preparation, initiation or waging of a war of aggression, or a war in violation of international treaties, agreements or assurances, or participation in a common plan or conspiracy for the accomplishment of any of the foregoing.
Halaman 191 - For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsections (b), (c), and (d), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate.
Halaman 134 - Future interests" is a legal term, and includes reversions, remainders, and other interests or estates, whether vested or contingent, and whether or not supported by a particular interest or estate, which are limited to commence in use, possession or enjoyment at some future date or time.
Halaman 489 - That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value ; and the values of the standard coins in circulation of the various nations of the world shall be estimated annually by the Director of the Mint, and be proclaimed on the first day of January by the Secretary of the Treasury.
Halaman 721 - No Act of Congress shall be construed to invalidate, impair. or supersede any law enacted by any State for the purpose of regulating the business of insurance...
Halaman 791 - ... through the ownership, directly or Indirectly, of 50 percent or more of the total combined voting power of all classes of stock entitled to vote or 50 percent or more of the total value of shares of all classes of stock of the corporation.
Halaman 208 - partnership" includes a syndicate group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Halaman 260 - Leaders, organizers, instigators and accomplices participating in the formulation or execution of a common plan or conspiracy to commit any of the foregoing crimes are responsible for all acts performed by any persons in execution of such plan.
Halaman 1009 - It shall be unlawful for any person, directly or indirectly, by the use of any means or instrumentality of interstate commerce, or of the mails or of any facility of any national securities exchange, "(a) To employ any device, scheme, or artifice to defraud...
Halaman 1025 - No gain or loss shall be recognized If property is transferred to a corporation by one or more persons solely In exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are in control of the corporation...