Reports of the U.S. Board of Tax Appeals, Հատոր 27

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Covell Mildred F
l
Carhart Daniel W 1393
liii
Anthony Corporation
lv
1362 1368
lvii
1376 1384
lxvi
Washburn Watson et al Executors
lxix
Page
lxxviii
W
lxxxii
0
xc
64
xci
I
c
43
7
12
17
2
21
Page
52
Boston Safe Deposit Trust Co 26 B T A 486 197
64
Carrano Antonio R 1426
65
Regulations 74Continued
75
Caldwell Milling Co 3 B T A 1232
105
Pierce Richard de Z 22 B T A 1070
110
a
111
Pittsburgh Union Stockyards Co 16 B T A 139
139
Art 575
160
Cameron Alpin J 8 B T A 120 20 B T A 305
163
a
180
Wright 118 N Y 594
189
1374
194
455
196
Bingham 35 Fed 2d 503 847
204
1
205
Central Bank Block Association 19 B T A 1183 57 Fed 20 5 61 543
209
1
260
1402
262
Wyckoff Inc
264
b
277
280
280
19
302
Planters Cotton Oil Co v Hopkins 286 U S
332
Botany Worsted Mills v United States 278 U S 282 90
335
Chandler Shipbuilding Co 22 B T A 5
342
1926 Feb 26 44 Stat
347
KerbaughEmpire Co 271 U S 170 355 657 659
355
Poston Floyd E 17 B T A 921
361
I
365
New York Albany Lighterage Co 273 U S 346 993
367
Potter E L 20 B T A 252
391
Pratt o Oshkosh Match Co 89 Wis
406
a
413
335
438
Crow 147 Îll 219
447
Bowers 24 Fed 2d 918 454
454
824
497
11
498
Jones 62 Fed 2d 496 904
522
f
531
1424
550
Zehnder Charles H Estate
613
Stebbins 141 Mass 219
619
1331
626
Chattanooga Savings Bank v Brewer 9 Fed 2d 982 165 168 169
635
Premier Packing Co 12 B T A
637
Regulations
640
113
649
Rail Joint Co 61 Fed 2d 751 356
659
Chesapeake Ohio Ry Co v Pew 109 Va 288
673
J 13 B T A 729
694
Price Joseph M 12 B T A 1186
698
a
701
1
702
a
705
United States 269 U S 443
708
City of Altoona v Richardson Gas Oil Co 81 Kan
717
Radiant Glass Co 16 B T A 610 54 Fed 2d
718
Brackett Minnie C 19 B T A 1154 342
745
Consolidated Asphalt Co 1 B T A 79 1040
840
Coughlin Charles L 15 B T A 515 401
849
Zerman Joseph A Transferee
853
912
858
Cloquet Cooperative Society 21 B T A 744
860
II
869
386 1381
876
Widdicomb Furniture Co
889
217
894
Regal Shoe Co 1 B T A 896
896
706
903
Crouse George N 26 B T A 477 628 630
905
907
907
Northern Trust Co 278 U S 339 on 598 599 600 910
910
a
912
Gage 280 U S 327 49 742 828 919 958
919
Smith 61 Fed 20 324_b
922
a
945
1003
950
Regulations
954
Cohn Goldwater Co 15 B T A
970
Collin Charles A 1 B T A 305
984
a
1000
Commissioner 32 Fed 2d 1
1001
Brix Estate In re 186 Pac 135
1007
257
1060
Brooks Ernest 22 B T A 71 326
1068
449
1074
3 1414
1107
1110
1110
Hughes Robert T Transferee 1 1403
1123
Brown Sons Lumber Co 26 B T A 1192 645
1139
Spalding 280 U S 227
1184
219
1197
1200
1200
1208
1206
b
1220
802
1227
Bugher Frederick McLean 9 B T A 1155 38
1233
Frieder Leonard P
1239
b
1264
Burke Thomas Estate 22 B T A 337 62 Fed 2d 7 815
1279
Reliance Investment Co 22 B T A
1287
Burnet r Brooks 288 U S 378
1346
Wiener Inc
1347
Ferrara Vicente
1360
Hulton James Sr 1397
1363
FidelityPhiladelphia Trust Co Executor
1370
Friedlich Margaret B 1402 Friedlich Margaret
1372
Cary Mary Flagler
1373
m
1374
FidelityPhiladelphia Trust Co Trustee
1379
Wilhoit F
1380
Castleton Investment Co
1385
Fifth Avenue Forty Sixth Street Corporation Transf
1388
William B Burford Printing
1392
Garner Augustus H 379
1402
Hunter J A Estate
1404
Garsaud Marcel 1385
1410
William Simpson Trust
1411
Fitzell Robert W Estate
1413
Hunter Land Investment Co Transferee
1414
Caswell George R Transferee
1415
Williams Clifton
1418
Catawba Valley Light Power Co 1402
1421
Willingham Rosa Eleanor et al Executors
1424
1383 1384
1426
Imperial Machine Co 136
1428
1074
1441
Cerlian Helene 1359 1391
1445
Regulations
1449
d
1450
247
1478

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Common terms and phrases

Սիրված հատվածներ

Էջ 401 - reorganization' means (A) a merger or consolidation (including the acquisition by one- corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation...
Էջ 376 - President of , the corporation described in and which executed the foregoing instrument; that he knows the seal of said corporation; that the seal affixed to said instrument is such corporate seal; that it was so affixed by order of the Board of Directors of said Corporation and that he signed his name thereto by like order.
Էջ 75 - 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 70 - 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 821 - Future estates are either vested or contingent. They are vested, when there is a person in being, who would have an immediate right to the possession of the lands, upon the ceasing of the intermediate or precedent estate.
Էջ 19 - Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses...
Էջ 327 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Էջ 234 - ... (b) Nonresident aliens. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment...
Էջ 169 - 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.
Էջ 475 - If an exchange is described in paragraph (1) but has the effect of the distribution of a dividend, then there shall be treated as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as Is not In excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be treated as gain from the exchange of property.

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