Reports of the Tax Court of the United States, Volume 35U.S. Government Printing Office, 1961 Final issue of each volume includes table of cases reported in the volume. |
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 23 United States. Tax Court Tampilan utuh - 1956 |
Reports of the Tax Court of the United States, Volume 37 United States. Tax Court Tampilan utuh - 1962 |
Istilah dan frasa umum
acquired Acuff agreed agreement amount base period basis capital gain carryback cash cent claimed Cold Metal COMMISSIONER OF INTERNAL Company computed contract corporation cost Court Dairy Queen death decedent decedent's December 29 December 31 deduction deficiency director of internal district director dividends Docket employee entitled excess profits tax expenses February 28 filed follows funds gift Glenn Miller gross income held hereinafter husband included income tax return interest Internal Revenue Code issue January July June lease liability ment net income operating loss ordinary income paid parties partnership payment peti petitioner petitioner's prior production purchase purposes pursuant receipts received record record changer respect respondent determined respondent's Roy Acuff royalties sand and gravel sell shares sold statute stipulated stockholders subsection supra taxable taxicab taxpayer thereof tion tioner trade or business transaction transfer trust United wife
Bagian yang populer
Halaman 179 - 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 4 - Includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, 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...
Halaman 287 - 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 243 - ... (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal property (other than 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), for a price exceeding $1,000...
Halaman 76 - 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 603 - Property Used in the Trade or Business. — (1) Definition of property used in the trade or business. — For the purposes of this subsection, the term "property used in the trade or business...
Halaman 878 - ... periodic payments (whether or not made at regular intervals) received after such decree in discharge of (or attributable to property transferred, in trust or otherwise, in discharge of) a legal obligation which, because of the marital or family relationship, IB imposed on or incurred by the husband under the decree or under a written instrument incident to such divorce or separation.
Halaman 151 - 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 93 - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
Halaman 606 - One year after the close of the first taxable year in which any part of the gain upon the conversion is realized...