Reports of the U.S. Board of Tax Appeals, Volume 25U.S. Government Printing Office, 1933 |
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Halaman 28
... result must be reached , but for an entirely different reason . The validity of the statute above quoted was considered by us in Estate of Robert Todd Lincoln , 24 B. T. A. 334 , and we there held that the conclusive presumption ...
... result must be reached , but for an entirely different reason . The validity of the statute above quoted was considered by us in Estate of Robert Todd Lincoln , 24 B. T. A. 334 , and we there held that the conclusive presumption ...
Halaman 51
... result of one much less so . Suppose a State assumes under its police power the control of all those matters subject to the internal revenue tax and also engages in the business of importing all foreign goods . The same argument which ...
... result of one much less so . Suppose a State assumes under its police power the control of all those matters subject to the internal revenue tax and also engages in the business of importing all foreign goods . The same argument which ...
Halaman 53
... result to purchasers through reduction in price by governmental competition . It is simply to enable the citizens to be supplied with something which is a necessity in its absolute sense to the enjoyment of life and health , which could ...
... result to purchasers through reduction in price by governmental competition . It is simply to enable the citizens to be supplied with something which is a necessity in its absolute sense to the enjoyment of life and health , which could ...
Halaman 68
... results , the results often determining their continuance in office . The petitioner in testifying stated the difference ... result of such affairs , but during the time the petitioner acted as attorney at least one of the members was a ...
... results , the results often determining their continuance in office . The petitioner in testifying stated the difference ... result of such affairs , but during the time the petitioner acted as attorney at least one of the members was a ...
Halaman 82
... result of a supplemental field audit and the amount in controversy in Appeal Docket No. 4648 has been reduced to $ 5,571.03 . 536,728 867,882 65,810 658 23 , 613 2,436 1 , 196 , 826 473 , 945 9,479 1 , 196 , 632 1,779 , 713 347 , 574 ...
... result of a supplemental field audit and the amount in controversy in Appeal Docket No. 4648 has been reduced to $ 5,571.03 . 536,728 867,882 65,810 658 23 , 613 2,436 1 , 196 , 826 473 , 945 9,479 1 , 196 , 632 1,779 , 713 347 , 574 ...
Edisi yang lain - Lihat semua
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...