 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 halaman
...a price less than the issuing price plus any amount of discount already deducted, the excess * * * over the purchase price is gain or income for the taxable year. From the foregoing it would seem that, if the excess in question here was taxable at all, it was taxable... | |
 | Guaranty Trust Company of New York - 1919 - 664 halaman
...any amount of discount already deducted (or of the face value, minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year. Sale of Personal Property on Installment Plan.— Dealers in personal property ordinarily sell either... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 halaman
...any amount of discount already deducted (or of the face value minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year. fl766. Art. 545. Sale of capital assets. — Where property is acquired and later sold for a higher... | |
 | John F. Sherwood - 1920 - 272 halaman
...any amount of discount already deducted (or of the face value minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year." Procedure When Bonds Issued at Par Value Are Purchased for Redemption. (Reg. No. 45, 1919, Art. 544,... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 halaman
...any amount of discount already deducted (or of the face value minus any amount of uiscount not yet deducted) over the purchase price is gain or income for the taxable year. ART. 545. Sale of capital assets. — Where property is acquired and later sold for a higher price,... | |
 | George Edwin Holmes - 1920 - 1186 halaman
...any amount of discount already deducted (or of the face value minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year.28 i Dividends on Life Insurance Policies. Dividends paid on life insurance policies that have... | |
 | Irving National Bank, New York - 1921 - 140 halaman
...any amount of discount already deducted (or of the face value minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year. Q. Are pensions paid to retired employees deductible as expenses of the business? A. Amounts for pensions... | |
 | United States. Internal Revenue Service - 1921 - 348 halaman
...any amount of discount already deducted (or of the face value minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year. ART. 545. Sale of capital assets. — Where property is acquired and later sold for a higher price,... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...any amount of discount already deducted (or of the face value minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year. ART. 546. Sale of capital assets. — Where property is acquired and later sold for a higher price... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...any amount of discount already deducted (or of the face value minus any amount of discount not yet deducted) over the purchase price is gain or income for the taxable year. ART. 546. Sale of capital assets. — Where property is acquired and later sold for a higher price... | |
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If, however, the corporation purchases and retires any of such bonds at a price less than the issuing price plus any amount of discount already deducted, the excess of the issuing price plus any amount of discount already deducted (or of the face value... 
