Reports of the Tax Court of the United States, Հատոր 36

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Final issue of each volume includes table of cases reported in the volume.

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Common terms and phrases

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Էջ 349 - Gains and losses from involuntary conversion and from the sale or exchange of certain property used In the trade or business. (1) Définition of property used in the trade or business. For the purposes of this subsection, the term "property used in the trade or business...
Էջ 104 - 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, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis and in the manner prescribed In subsection (a).
Էջ 247 - 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.
Էջ 113 - To constitute receipt In such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.
Էջ 268 - ... notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 323.
Էջ 247 - ... under which the transfer of the property under the liquidation is to be completed within a time specified in the plan, not exceeding...
Էջ 493 - Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance, the wife's gross Income Includes periodic payments (whether or not made at regular intervals) received after 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 on or Incurred by the husband under the decree or under a written instrument incident to such...
Էջ 233 - States; and ******* (3) If, in case of such citizen, 50 per centum or more of his gross income (computed without the benefit of this section) for such period or such part thereof was derived from the active conduct of a' trade or business within a possession of the United States either on his own account or as an employee or agent of another.
Էջ 489 - If any corporation transfers, on or after January 1, 1951, all or part of its property (other than money) to another corporation which was created for the purpose of acquiring such property or which was not actively engaged in business at the time of such acquisition, and if after such transfer the transferor corporation or its stockholders, or both, are in control of such transferee corporation...
Էջ 247 - As used in this section the term "amounts distributed in partial liquidation" means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.

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