Reports of the U.S. Board of Tax Appeals, Հատոր 13U.S. Government Printing Office, 1929 |
Բովանդակություն
950 | |
955 | |
956 | |
957 | |
963 | |
965 | |
980 | |
1023 | |
84 | |
96 | |
97 | |
103 | |
104 | |
105 | |
108 | |
127 | |
130 | |
144 | |
145 | |
150 | |
159 | |
161 | |
163 | |
186 | |
195 | |
216 | |
219 | |
240 | |
244 | |
260 | |
262 | |
264 | |
270 | |
274 | |
279 | |
287 | |
292 | |
299 | |
305 | |
335 | |
338 | |
343 | |
365 | |
386 | |
399 | |
417 | |
449 | |
455 | |
494 | |
495 | |
499 | |
500 | |
503 | |
506 | |
511 | |
513 | |
519 | |
520 | |
530 | |
531 | |
537 | |
559 | |
566 | |
572 | |
575 | |
582 | |
585 | |
604 | |
609 | |
620 | |
622 | |
631 | |
637 | |
638 | |
642 | |
647 | |
649 | |
657 | |
686 | |
695 | |
713 | |
715 | |
725 | |
738 | |
740 | |
749 | |
769 | |
784 | |
786 | |
828 | |
832 | |
849 | |
853 | |
854 | |
880 | |
891 | |
905 | |
907 | |
915 | |
922 | |
924 | |
926 | |
934 | |
937 | |
940 | |
942 | |
943 | |
1026 | |
1053 | |
1064 | |
1066 | |
1088 | |
1089 | |
1093 | |
1098 | |
1099 | |
1100 | |
1107 | |
1111 | |
1113 | |
1116 | |
1127 | |
1133 | |
1139 | |
1144 | |
1149 | |
1154 | |
1172 | |
1180 | |
1183 | |
1187 | |
1191 | |
1200 | |
1210 | |
1218 | |
1220 | |
1226 | |
1236 | |
1243 | |
1246 | |
1247 | |
1255 | |
1259 | |
1265 | |
1266 | |
1272 | |
1308 | |
1310 | |
1319 | |
1330 | |
1348 | |
1359 | |
1385 | |
1388 | |
1391 | |
1392 | |
1393 | |
1394 | |
1395 | |
1396 | |
1397 | |
1398 | |
1399 | |
1400 | |
1402 | |
1403 | |
1405 | |
1406 | |
1408 | |
1410 | |
1411 | |
1412 | |
1413 | |
1414 | |
1415 | |
1416 | |
1417 | |
1418 | |
1419 | |
1420 | |
1421 | |
1422 | |
1423 | |
1424 | |
1425 | |
1428 | |
1429 | |
1431 | |
1432 | |
1436 | |
1438 | |
1439 | |
1444 | |
1446 | |
1449 | |
1450 | |
1451 | |
1453 | |
1454 | |
1456 | |
1462 | |
1465 | |
1475 | |
1477 | |
1481 | |
Այլ խմբագրություններ - View all
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 |
Reports of the U.S. Board of Tax Appeals, Հատոր 9 United States. Board of Tax Appeals Ամբողջությամբ դիտվող - 1929 |
Common terms and phrases
additional agreement alleged allowed amount Arthur Letts assessment assets bank basis Board capital stock cash cent charged claimed coal COMMISSIONER OF INTERNAL computing contract corporation cost court decedent December 31 deduction from gross deficiency in income depreciation determined disallowed dividends Docket Dodge earnings entered under Rule Esperson evidence executors expenses fair market value filed FINDINGS OF FACT fiscal year ended follows funds gross income held Horace E included income and profits income tax income-tax return interest INTERNAL REVENUE inventory invested capital issue January January 31 July Klaw & Erlanger land lease loss Lumber March net income opinion paid par value parties partnership payment peti petitioner petitioner's Phelps Dodge Corporation prior proceeding profits taxes purchase question real estate received redetermination reserve respondent Revenue Act Rule 50 sold statute statute of limitations stockholders taxable taxpayer thereof tion tioner trust
Սիրված հատվածներ
Էջ 444 - KNOW ALL MEN BY THESE PRESENTS: That of , , as principal, and of , as surety — , are held and firmly bound unto the United States of America in the sum of Dollars, lawful money of the United States, for the payment of which, well and truly to be made, we bind ourselves, and each of us, our heirs, successors, executors, administrators or assigns, jointly and severally, firmly by these presents.
Էջ 796 - The amount of income taxes imposed by this title shall be assessed within two years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period.
Էջ 26 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Էջ 473 - 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...
Էջ 580 - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
Էջ 144 - ... 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.
Էջ 268 - 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 consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.
Էջ 641 - Sec. 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business...
Էջ 28 - ... payments, required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise...
Էջ 350 - 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...