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acquired additional agreed agreement allowed amount Appeals applicable assessment assets assignment Bank basis Board bonds building capital carried cash cent charged claim collection Commissioner Company computing consideration contends contract corporation cost court death decedent December decision deduction deficiency depreciation determined directors distribution district dividends effect ended entered entitled evidence executed executors expenses fact filed FINDINGS follows funds gain gross held included income interest INTERNAL REVENUE invested involved issue January land lease liability loss Lumber March Michigan notes operation opinion organized paid parties payment period petitioner petitioner's plant prior proceeding profits purchase question reasonable received record referred representing respect respondent result Revenue Act Rule securities shares sold statute stockholders taxable taxpayer thereof tion transfer trust United wife
Halaman 231 - There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently...
Halaman 813 - 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 288 - FRAUD. — If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3612 (d) (2). SEC. 294. ADDITIONS TO THE TAX IN CASE OF NONPAYMENT.
Halaman 750 - ... shall be the same as it would be in the hands of the transferor increased in the amount of gain or decreased in the amount of loss recognized to the tiansferor upon such transfer under the law applicable to the year in which the transfer was made.
Halaman 477 - For purposes of this section, the term "earned income" means wages, salaries, or professional fees, and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. In...
Halaman 709 - LOSS. (a) GENERAL RULE. — Upon the sale or exchange of property the entire amount of the gain or loss, determined under section 111, shall be recognized, except as hereinafter provided in this section.
Halaman 451 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Halaman 21 - Act of 1918, a tax equal to the sum of the following percentages of the value of the net estate (determined as provided in section 403) is hereby' imposed upon the transfer of the net estate of every decedent dying after the passage of this Act...
Halaman 133 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Halaman 21 - ... reasonably required and actually expended for the support during the settlement of the estate of those dependent upon the decedent, as are allowed by the laws of the jurisdiction, whether within or without the United States, under which the estate is being administered...