Reports of the Tax Court of the United States, Հատոր 34U.S. Government Printing Office, 1961 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
addition agreed agreement alginate amount assets bad debt bank base period basis bonds Boston Yanks capital gain cash cent claimed COMMISSIONER OF INTERNAL Company computed contract corporation cost Court death decedent decedent's December 31 deduction deficiency disallowed dividends Docket excess profits excess profits tax expenses fence controllers filed follows funds garden tractors gate valve Glunts gross income Hedwig held hereinafter Hugo included income tax income tax returns interest Internal Revenue Code inventory issue January joint June June 30 lease liability loan loss ment Montgomery Ward net income Niederkorn October 31 operating ordinary income paid parties partnership Patent payable payments peti petitioner petitioner's policies prior production purchase purpose received respect respondent's section 23 sell shares sold stipulated stockholders supra taxable taxpayer tion tioner trade or business transactions transfer trust United Zietz
Սիրված հատվածներ
Էջ 465 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Էջ 103 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Էջ 606 - 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 salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...
Էջ 272 - ... 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 19 - It is a familiar rule, that a thing may be within the letter of the statute and yet not within the statute, because not within its spirit, nor within the intention of its makers.
Էջ 976 - ... the right either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom, except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Էջ 728 - INCOME. 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 527 - All corporations, whether they expire by their own limitation, or are otherwise dissolved, shall nevertheless be continued for the term of three years from such expiration! or dissolution bodies corporate for the purpose of prosecuting and defending suits by or against them, and of enabling them gradually to settle and close their...
Էջ 612 - 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 789 - ... Whenever in the opinion of the Commissioner the use of inventories is necessary in order clearly to determine the income of any taxpayer, inventories shall be taken by such taxpayer upon such basis as the...