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Reports of the U.S. Board of Tax Appeals, Հատոր 24
United States. Board of Tax Appeals
Ամբողջությամբ դիտվող - 1932
Reports of the U.S. Board of Tax Appeals, Հատոր 39
United States. Board of Tax Appeals
Ամբողջությամբ դիտվող - 1939
acquired additional agents agreed agreement alleged allowed amount Appeal assets Association balance Bank basis Board building capital stock carried cash cent charged claimed Commissioner Company computed consideration contract corporation cost court debts December deduction deficiency depreciation determined dividend Docket earnings entered entitled evidence expenses fact filed FINDINGS OF FACT follows gross held included income interest Internal Revenue invested capital issued January Judgment land lease loss Manufacturing March mining notes notice operating opinion organized paid parties partnership payment period petitioner petitioner's plant principal prior proceeding Producers profits Promulgated purchase question reason received record reported representing resident respect respondent result Revenue Act Rule salary secured sell shares sold stockholders taxable taxpayer thereof tion transferred trust United wife York
Էջ 784 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
Էջ 140 - The value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Էջ 106 - Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Էջ 927 - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Էջ 891 - ... of such fiscal year falling within such calendar year bears to the full fiscal year, and (2) the rates for the calendar year during which such fiscal year ends shall apply to an amount of each partner's share of such partnership net income (determined under the law applicable to such calendar year) equal to the proportion which the part of such fiscal year falling within such calendar year bears to the full fiscal year.
Էջ 172 - When the subject-matter of a sale is not in existence, or not ascertained at the time of the contract, an undertaking that it shall, when existing or ascertained, possess certain qualities, is not a mere warranty, but a condition, the performance of which is precedent to any obligation upon the vendee under the contract; because the existence of those qualities being part of the description of the thing sold becomes essential to its identity, and the vendee cannot be obliged to receive and pay for...
Էջ 107 - As used in this section the term "initial payments" means the payments received in cash or property other than evidences of indebtedness of the purchaser during the taxable period in which the sale or other disposition is made.
Էջ 141 - Upon the death of the husband, one-half of the community property goes to the surviving wife, and the other half is subject to the testamentary disposition of the husband...