Cases Decided in the Court of Claims of the United States, Volume 86U.S. Government Printing Office, 1938 |
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Halaman 20
... received stock certificates which had been pledged as collateral by maker of note , it was properly construed by Commissioner of Internal Revenue that the stock so received by the estate repaid the estate for the amount paid out , and ...
... received stock certificates which had been pledged as collateral by maker of note , it was properly construed by Commissioner of Internal Revenue that the stock so received by the estate repaid the estate for the amount paid out , and ...
Halaman 23
... received therefor 1,820 certificates . The stock had a book value at the date of the decedent's death and at the time it was surrendered to the executor of at least the face of the note , plus accrued interest , or a total of ...
... received therefor 1,820 certificates . The stock had a book value at the date of the decedent's death and at the time it was surrendered to the executor of at least the face of the note , plus accrued interest , or a total of ...
Halaman 24
... received back his collateral . On September 26 , and October 1 , 1921 , Frothingham and his wife executed deeds of trust appointing William R. Perkins and Charles Caldwell trustees , to whom he turned over all his assets for the benefit ...
... received back his collateral . On September 26 , and October 1 , 1921 , Frothingham and his wife executed deeds of trust appointing William R. Perkins and Charles Caldwell trustees , to whom he turned over all his assets for the benefit ...
Halaman 27
... received by the estate ) , the Commissioner valued such collateral , consisting of 1,820 shares of stock of the Old Reliable Motor Truck Corporation , at $ 182,000 and proposed in a letter to the estate to increase the gross estate in ...
... received by the estate ) , the Commissioner valued such collateral , consisting of 1,820 shares of stock of the Old Reliable Motor Truck Corporation , at $ 182,000 and proposed in a letter to the estate to increase the gross estate in ...
Halaman 35
... received by the estate when the Frothingham note was paid , had a value in excess of the principle and interest of the note . The estate requested that this not be done but that the stock be treated as taking the place of the amount ...
... received by the estate when the Frothingham note was paid , had a value in excess of the principle and interest of the note . The estate requested that this not be done but that the stock be treated as taking the place of the amount ...
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Istilah dan frasa umum
additional aeroplane allowed amount approved April assessment bomb bond borrow pits buttresses capital net loss chassis claim for refund Columbia Island Commissioner of Indian Commissioner of Internal concrete Congress construction Continental Can Company contracting officer contractor corporation cost Court of Claims cubic yards cut-off December decision deduction defendant defendant's deficiency determined drawings dredging engineer entitled to recover excavation executors February February 28 feet findings of fact furnished fuselage Government income tax increase Indian Affairs Internal Revenue January January 16 June Klamath Agency Klamath Reservation landing gear letter levee license March March 15 material ment Mount Scott Navy net income October operations Opinion paid parties payment period petition plaintiff prior received reference Reporter's Statement reservation retracted Revenue Act rock settling basins specifications Stat statute stumpage price sugar pine Superintendent taxable taxpayer thereof tiff timber tion United wheels Williamson River
Bagian yang populer
Halaman 688 - 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 146 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...
Halaman 660 - Before any inventor or discoverer shall receive a patent for his invention or discovery, he shall make application therefor, in writing, to the Commissioner of Patents, and shall file in the Patent Office a written description of the same, and of the manner and process of making, constructing, compounding, and using it...
Halaman 321 - On this day of . 1925, before me personally came and appeared , to me known and known to me to be the individual described in and who executed the foregoing instrument, and he duly acknowledged to me that he executed the same.
Halaman 135 - Amounts distributed In complete liquidation of a corporation shall be treated as In full payment in exchange for the stock...
Halaman 760 - Every obligation, heretofore or hereafter incurred, whether or not any such provision is contained therein or made with respect thereto, shall be discharged upon payment, dollar for dollar, in any coin or currency which at the time of payment is legal tender for public and private debts.
Halaman 687 - ... this title, a tax determined as follows: a partial tax shall first be computed upon the basis of the ordinary net income at the rates and in the manner as if...
Halaman 686 - ... or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; 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 16 - In the absence of a trustee; the principle being that equity will not permit a trust to fail for want of a trustee.
Halaman 621 - Indians hereby cede, sell, relinquish, and convey to the United States all their claim, right, title, and interest...