Reports of the Tax Court of the United States, Հատոր 1Final issue of each volume includes table of cases reported in the volume. |
What people are saying - Write a review
We haven't found any reviews in the usual places.
Այլ խմբագրություններ - View all
Reports of the Tax Court of the United States, Հատոր 38 United States. Tax Court Ամբողջությամբ դիտվող - 1963 |
Reports of the Tax Court of the United States, Հատոր 23 United States. Tax Court Ամբողջությամբ դիտվող - 1956 |
Reports of the Tax Court of the United States, Հատոր 37 United States. Tax Court Ամբողջությամբ դիտվող - 1962 |
Common terms and phrases
acquired additional agreed agreement allowed amended amount appears applied assets authorized bank basis beneficiaries benefit Board bonds capital cash certificates charged claimed Commissioner common computing consideration contends contract corporation cost Court death debt decedent December decision deduction deficiency determined distribution dividends earnings effect entered entitled excess exchange expenses fact filed follows fund gain gift gross income held holding included income tax interest INTERNAL REVENUE Internal Revenue Code involved issue January liability loss March meaning notes obligation opinion paid parties payment percent period petitioner petitioner's preferred stock present principal prior proceeding profits purchase question reason received reported represented reserve respect respondent result Revenue Act rule securities shares statute stockholders supra tax return taxable taxpayer thereof tion transfer trust trust instrument United wife
Սիրված հատվածներ
Էջ 659 - 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...
Էջ 521 - ... intended to take effect in possession or enjoyment at or after his death, 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 end before his death...
Էջ 70 - ... if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Էջ 677 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Էջ 549 - ... 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 worth.
Էջ 549 - 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 631 - ... (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...
Էջ 95 - ... one of a series of distributions) in complete cancellation or redemption...
Էջ 714 - 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...
Էջ 368 - In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
Բիբլիոգրաֆիական տվյալներ
| Վերնագիր | Reports of the Tax Court of the United States, Հատոր 1 |
| Հեղինակ | United States. Tax Court |
| Հրատարակիչ | U.S. Government Printing Office, 1942 |
| Export Citation | BiBTeX EndNote RefMan |