Reports of the Tax Court of the United States, Հատոր 15

Գրքի շապիկի երեսը
Final 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.

Բովանդակություն

Այլ խմբագրություններ - View all

Common terms and phrases

Սիրված հատվածներ

Էջ 225 - States, who establishes to the satisfaction of the Commissioner that he is a bona fide resident of a foreign country or countries during the entire taxable year...
Էջ 707 - The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...
Էջ 25 - In the case of oil and gas wells the allowance for depletion under section 23 (m) shall be 27% per centum of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Էջ 569 - If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Էջ 207 - ... the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is properly paid or credited during such year to any legatee, heir or beneficiary...
Էջ 960 - Includes not merely the extraction of the ores or minerals from the ground but also the ordinary treatment processes normally applied by mine owners or operators In order to obtain the commercially marketable mineral product or products...
Էջ 489 - ... for the amount of distributions previously made which, under the law applicable to the year in which the distribution was made, either were tax-free or were applicable in reduction of basis...
Էջ 367 - Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, periodic payments (whether or not made at regular intervals) received subsequent to such decree in discharge of, or attributable to property transferred (In trust or otherwise) in discharge of a legal obligation which, because of the marital or family relationship, is Imposed...
Էջ 786 - It is the will of Congress which controls, and the expression of its will in legislation, in the absence of language evidencing a different purpose, is to be interpreted so as to give a uniform application to a nationwide scheme of taxation.
Էջ 709 - Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate from whom or for which he acts...

Բիբլիոգրաֆիական տվյալներ