Reports of the Tax Court of the United States, Volume 32U.S. Government Printing Office, 1960 Final issue of each volume includes table of cases reported in the volume. |
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Halaman 2
... deficiencies in income tax as follows : Docket No. 62747 ---- 64407 . Year Amount .1951 $ 50 , 081. 94 1953 53 , 571. 60 1954 59 ... deficiency as follows : ( a ) It is held that the amount of $ 58,485.61 , representing your share of the ...
... deficiencies in income tax as follows : Docket No. 62747 ---- 64407 . Year Amount .1951 $ 50 , 081. 94 1953 53 , 571. 60 1954 59 ... deficiency as follows : ( a ) It is held that the amount of $ 58,485.61 , representing your share of the ...
Halaman 3
... deficiency was issued pursuant to the jeopardy assess- ment and a petition for redetermination , Docket No. 1492 ... deficiency notice to Hekor determining that of the $ 544,470.04 , $ 27,809.24 had been assessed in error . Appeal was ...
... deficiency was issued pursuant to the jeopardy assess- ment and a petition for redetermination , Docket No. 1492 ... deficiency notice to Hekor determining that of the $ 544,470.04 , $ 27,809.24 had been assessed in error . Appeal was ...
Halaman 9
... deficiency , one to Patenotre and one to Eleanor , both of which were appealed to the Tax Court . The amounts involved were as follows : Raymond Patenotre - Docket No. 30853 1932 . 1933 . Total . Year Additions to tax Deficiency 50 per ...
... deficiency , one to Patenotre and one to Eleanor , both of which were appealed to the Tax Court . The amounts involved were as follows : Raymond Patenotre - Docket No. 30853 1932 . 1933 . Total . Year Additions to tax Deficiency 50 per ...
Halaman 10
... deficiency from $ 324,789.48 to $ 1,267,167.01 . The latter amount is composed of the following : 1934 . 1935 . 1936 . 1937 . 1938 . 1939 . 1940 . Total .. Year Additions to tax Deficiency 50 per cent 25 per cent $ 116 , 296. 79 ...
... deficiency from $ 324,789.48 to $ 1,267,167.01 . The latter amount is composed of the following : 1934 . 1935 . 1936 . 1937 . 1938 . 1939 . 1940 . Total .. Year Additions to tax Deficiency 50 per cent 25 per cent $ 116 , 296. 79 ...
Halaman 12
... deficiency notices re- spondent determined a deficiency in estate tax in the amount of $ 709,633.96 , and additions thereto in the amount of $ 177,408.49 . On November 27 , 1953 , the board of directors of Hekor declared a dividend ...
... deficiency notices re- spondent determined a deficiency in estate tax in the amount of $ 709,633.96 , and additions thereto in the amount of $ 177,408.49 . On November 27 , 1953 , the board of directors of Hekor declared a dividend ...
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
16th amendment Adwood agreed agreement amendment amount AOTC application assessment assets bank base period basis capital gain cash cent claimed class B common Commissioner common stock computed constituted construction contract corporation cost Court death decedent's December 31 deduction deficiency depreciation directors distribution dividend Docket Double Oaks equipment excess profits tax exchange expenses Federal filed follows Gratuity Fund gross income Hekor held hereinafter included income tax income tax returns insurance company interest Internal Revenue Code inventory investment issue January June 30 lease liability loan loss ment mortgage net income operation ordinary income paid parties partnership Patenotre payable payment peti petitioner petitioner's preferred stock prior purchase purpose pursuant receipts received rent rental reported respect respondent determined respondent's Schalk selling shareholders shares Sheldon Whitehouse sold statute stipulated stockholders supra tankers taxable taxpayer tion tioner transfer trust United Weatherford
Bagian yang populer
Halaman 414 - gross income" 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...
Halaman 223 - Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or Is not taking title or In which he has no equity.
Halaman 324 - 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 219 - ... (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 789 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title...
Halaman 414 - ... one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange.
Halaman 99 - The fact that the earnings or profits of a corporation are permitted to accumulate beyond the reasonable needs of the business shall be determinative of the purpose to avoid surtax upon shareholders unless the corporation by the clear preponderance of the evidence shall prove to the contrary.
Halaman 532 - 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 527 - The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual...
Halaman 470 - Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock.