Reports of the Tax Court of the United States, Հատոր 9U.S. Government Printing Office, 1948 Final issue of each volume includes table of cases reported in the volume. |
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
adjustment agreement amended amount assets August 31 base period basis beneficiary bonds cash cent claimed COMMISSIONER OF INTERNAL compensation computed contends contract corporation cost Court decedent December 31 deduction deficiency depreciation determined disallowed distribution dividends Docket earnings and profits employees ended January 31 entitled estate tax excess profits tax executors expenses filed FINDINGS OF FACT fiscal year ended gift gift tax gross estate gross income Harold Hirsch held included income tax income tax returns interest Internal Revenue Code issue January 31 liquidation loss ment net income paid parties partnership payable payment peti petitioner petitioner's policies principal prior purchase purpose question received renegotiation resident respect respondent salaries section 23 section 811 shares statute stipulated stockholders Stralla supra taxable taxpayer thereof tion tioner transfer trust trust instrument United victory tax Walter Thiele wife
Սիրված հատվածներ
Էջ 233 - ... 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 161 - 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; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Էջ 172 - 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 552 - Income" Includes gains, profits, and Income derived from salaries, wages, or compensation for personal service • • • of whatever kind and In whatever form paid...
Էջ 620 - 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...
Էջ 94 - The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual...
Էջ 94 - The clerk shall set the petition for hearing by the court and give notice thereof for the period and in the manner required by Section 1200 of this code.
Էջ 4 - 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 (1) the possession or enjoyment of, or the right to the income from, the property...
Էջ 196 - ... 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 upon or Incurred by such husband under such decree or under a written Instrument incident to such divorce or separation...
Էջ 552 - The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized. (b) Amount realized,. The amount realized from the sale or other disposition of property...