U.S. Tax Cases, Volume 63, Issue 2Commerce Clearing House, 1964 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Page 89-162
... Code of 1939 and Sections 503 ( a ) and 503 ( b ) ( 5 ) of the Internal Revenue Code of 1954 shield it from ... Sec- tion 101 ( 6 ) , 26 U. S. C. 1952 ed . , § 101 ( 6 ) , of the 1939 Code , or its successor Section 501 ( c ) ( 3 ) ...
... Code of 1939 and Sections 503 ( a ) and 503 ( b ) ( 5 ) of the Internal Revenue Code of 1954 shield it from ... Sec- tion 101 ( 6 ) , 26 U. S. C. 1952 ed . , § 101 ( 6 ) , of the 1939 Code , or its successor Section 501 ( c ) ( 3 ) ...
Page 89-378
... Code provides in relevant part that no deduction shall be allowed for any amount otherwise allow- able as a ... sec- tion 265. " [ Purpose of Code Sec . 337 ] As has been often recognized , section 337 was adopted to eliminate the ...
... Code provides in relevant part that no deduction shall be allowed for any amount otherwise allow- able as a ... sec- tion 265. " [ Purpose of Code Sec . 337 ] As has been often recognized , section 337 was adopted to eliminate the ...
Page 89-453
... Code Sec . 23 ( e ) -corresponding to 1954 Code Sec . 165 ( c ) ; 1939 Code Sec . 211 - corresponding to 1954 Code Sec . 871. ] Losses : Confiscation and nationalization of property by Communist regime : Apart- ment house in Roumania ...
... Code Sec . 23 ( e ) -corresponding to 1954 Code Sec . 165 ( c ) ; 1939 Code Sec . 211 - corresponding to 1954 Code Sec . 871. ] Losses : Confiscation and nationalization of property by Communist regime : Apart- ment house in Roumania ...
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action affirmed agreement amount appellant applied assessment Back reference Bank branch bank Buena Park capital gain cash CCH Dec Circuit Judge Code Sec Commissioner of Internal Company contract Corp corporation cost Court of Appeals decision deduction defendant deposit determined Director of Internal District Director District Judge entitled evidence exempt expenses February 28 federal tax lien filed Findings of Fact Fort Worth Government gross income Guilford County income tax return interest Internal Revenue Code Internal Revenue Service inventory issue judgment jury loan loss ment mortgage operating opinion ordinary income paid parties partnership payer payments period petitioner plaintiff prior profit purchase purposes question real estate received records rule Section shareholders shares statute statute of limitations Supp supra Tax Court tax lien taxpayer tion trade or business transaction trust U. S. Court United States Attorney USTC Washington 25