Reports of the U.S. Board of Tax Appeals, Volume 25U.S. Government Printing Office, 1933 |
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Halaman 3
... income - tax returns . After the decision of the Board in R. W. Archbald , Jr. , et al . , Executors , 4 B. T. A. 483 , the petitioners filed an amended income- tax return on behalf of the decedent , excluding therefrom salaries and income ...
... income - tax returns . After the decision of the Board in R. W. Archbald , Jr. , et al . , Executors , 4 B. T. A. 483 , the petitioners filed an amended income- tax return on behalf of the decedent , excluding therefrom salaries and income ...
Halaman 72
... income is not in dispute . For the year 1927 petitioner filed a fiduciary return . This return included , among other items of income , an item reading “ Rents and Royalties - oil leases on ranch lands- $ 237,430.04 . " Petitioner ...
... income is not in dispute . For the year 1927 petitioner filed a fiduciary return . This return included , among other items of income , an item reading “ Rents and Royalties - oil leases on ranch lands- $ 237,430.04 . " Petitioner ...
Halaman 75
... income and disbursement , includ- ing bonuses from oil leases , were kept on the cash receipts and dis- bursements basis , and returns of income there from for taxation were made that way . OPINION . BLACK : The issues in this ...
... income and disbursement , includ- ing bonuses from oil leases , were kept on the cash receipts and dis- bursements basis , and returns of income there from for taxation were made that way . OPINION . BLACK : The issues in this ...
Halaman 79
... Income from property of a revocable trust held taxable to the grantor under section 219 ( g ) of the Revenue Act of 1926 , notwithstanding the fact that such income was distributable to charitable organizations . 2. Certain residence ...
... Income from property of a revocable trust held taxable to the grantor under section 219 ( g ) of the Revenue Act of 1926 , notwithstanding the fact that such income was distributable to charitable organizations . 2. Certain residence ...
Halaman 80
... income of the trust was $ 19,179.33 , $ 19,000 and $ 12,218.16 , none of which was reported by the petitioner on her income - tax returns . The re- spondent has included the amounts in her gross income and has allowed deductions for ...
... income of the trust was $ 19,179.33 , $ 19,000 and $ 12,218.16 , none of which was reported by the petitioner on her income - tax returns . The re- spondent has included the amounts in her gross income and has allowed deductions for ...
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Istilah dan frasa umum
acquired agreed agreement alleged allowed amortization amount AMTORG assessment assets assignment basis beneficiaries Board bonds capital stock cash cent claim Coal COMMISSIONER OF INTERNAL common stock computing contract corporation cost court death debt decedent decedent's December 31 deduction deficiency depletion depreciation determined directors disallowed district dividends Docket entitled evidence executors fair market value February 29 filed FINDINGS OF FACT follows Grand River Avenue gross estate gross income held Hughes Tool Company included income tax income-tax return interest INTERNAL REVENUE issue January land lease liability Longyear loss March ment mortgage net income operation opinion paid par value parties partnership payment peti petitioner petitioner's preferred stock prior proceeding profits purchase real estate received respect respondent respondent's Revenue Act securities Shelden sold statute statute of limitations stipulated stockholders supra taxable taxpayer thereof tion tioner transaction transfer United wife
Bagian yang populer
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...