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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Results 1-3 of 78
Page 89-402
... assets involved in this case could not have been redetermined solely because these assets were in fact sold dur- ing the taxable year in question . So here , the period for which the assets were rea- sonably expected to be employed in ...
... assets involved in this case could not have been redetermined solely because these assets were in fact sold dur- ing the taxable year in question . So here , the period for which the assets were rea- sonably expected to be employed in ...
Page 89-950
... assets involved in this case can- not be redetermined solely because such assets were in fact sold during the taxable year in question . XIX . Under Treasury Regulations , Sec- tion 1.167 ( a ) -1 ( b ) , the estimated useful life of ...
... assets involved in this case can- not be redetermined solely because such assets were in fact sold during the taxable year in question . XIX . Under Treasury Regulations , Sec- tion 1.167 ( a ) -1 ( b ) , the estimated useful life of ...
Page 89-954
... assets . The Regulation , supra , sets out in some detail the criteria which are to be applied . It does not appear that the tax- payer may fairly be said to come within the letter or the spirit of any of them . It appears that at the ...
... assets . The Regulation , supra , sets out in some detail the criteria which are to be applied . It does not appear that the tax- payer may fairly be said to come within the letter or the spirit of any of them . It appears that at the ...
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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