Reports of the Tax Court of the United States, Volume 2U.S. Government Printing Office, 1943 |
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Halaman 22
... gifts by will or instrument in writing and the amounts by which any gifts are reduced or canceled are to be added to the gifts for the issue which are not reduced ( no resto- ration being permitted of any gift reduced ) . E. If the ...
... gifts by will or instrument in writing and the amounts by which any gifts are reduced or canceled are to be added to the gifts for the issue which are not reduced ( no resto- ration being permitted of any gift reduced ) . E. If the ...
Halaman 24
... gift for gift tax purposes because it would be later includable in the value of the estate of the donor for estate tax purposes under the Hallock case , supra , and that thus subjecting it to both an estate and gift tax would be ...
... gift for gift tax purposes because it would be later includable in the value of the estate of the donor for estate tax purposes under the Hallock case , supra , and that thus subjecting it to both an estate and gift tax would be ...
Halaman 102
... gift , to be applied consistently with existing laws , for the benefit of an indefinite number of persons , either by bringing their minds or hearts under the influence of education or religion , by relieving their bodies from disease ...
... gift , to be applied consistently with existing laws , for the benefit of an indefinite number of persons , either by bringing their minds or hearts under the influence of education or religion , by relieving their bodies from disease ...
Halaman 103
... gift , stated : Gifts for the purpose of establishing or maintaining hospitals for the benefit of the sick , injured , infirm , needy , or other persons in unfortunate circumstances are recognized by the courts as charitable . A gift ...
... gift , stated : Gifts for the purpose of establishing or maintaining hospitals for the benefit of the sick , injured , infirm , needy , or other persons in unfortunate circumstances are recognized by the courts as charitable . A gift ...
Halaman 146
... gift and not taxable income to the debtor . Howard F. Farrington , C. P. A. , for the petitioner . Harold D. Thomas ... gift which was not taxable income to the petitioner corporation although it had accrued and had been deducted in the ...
... gift and not taxable income to the debtor . Howard F. Farrington , C. P. A. , for the petitioner . Harold D. Thomas ... gift which was not taxable income to the petitioner corporation although it had accrued and had been deducted in the ...
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Istilah dan frasa umum
accrued adjustment agreement amended amount annuity applied assets bad debt Bank basis beneficiary bonds capital stock cash certificates claimed COMMISSIONER OF INTERNAL common stock computed contract corporation corpus cost Court decedent December 15 December 31 deduction deficiency Delaware corporation determined disallowed distribution dividends Docket earnings or profits employees entitled estate tax excess profits tax expenses filed follows fund gift tax gross estate gross income held Helvering included income tax income tax return indebtedness insurance companies interest Internal Revenue Code issue January June June 15 liability liquidation loss ment Murphey net income notes October 11 opinion paid partnership payable payment percent period peti petitioner petitioner's policies preferred stock premiums principal prior purchase purpose question received respect respondent respondent's Revenue Act section 23 securities shares statute stipulated stockholders supra taxpayer thereof tion tioner transaction transfer trust trust instrument wife
Bagian yang populer
Halaman 356 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Halaman 50 - ... forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted...
Halaman 633 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's...
Halaman 360 - The trustee of the estate of a bankrupt, upon his appointment and qualification, and his successor or successors, if he shall have one or more, upon his or their appointment and qualification, shall in turn be vested by operation of law with the title of the bankrupt as of the date he was adjudged a bankrupt...
Halaman 919 - 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. The gain or loss to the distributee resulting from such exchange shall be determined under section 111, but shall be recognized only to the extent provided in section 112.
Halaman 100 - ... organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals...
Halaman 271 - July 1, 1926, there shall be deducted and withheld from the basic salary, pay, or compensation of each employee...
Halaman 413 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, * * « ***** "(2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.
Halaman 229 - ... under a life insurance or endowment contract, but if such amounts (when added to amounts received before the taxable year under such contract) exceed the aggregate premiums or consideration paid (whether or not paid during thft taxable year) then the excess shall be included in gross income.
Halaman 209 - ... or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact and before his death (1) the possession or enjoyment of, or the right to the Income from, the property...