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 69
Page 89-323
... deduction : Sham transaction : Prepayment of annuity premiums . - Deduction of interest payments on loans for the prepayment of annuity premiums is denied where the transactions did not give rise to true indebtedness . Tax Court ...
... deduction : Sham transaction : Prepayment of annuity premiums . - Deduction of interest payments on loans for the prepayment of annuity premiums is denied where the transactions did not give rise to true indebtedness . Tax Court ...
Page 89-486
... deductions exceed the ordinary income , no tax with respect to it would be payable . Against the Gerry mortgage capi- tal gain of the estate would offset the es- tate tax deduction of . leaving a taxable gain of . Adding other gains of ...
... deductions exceed the ordinary income , no tax with respect to it would be payable . Against the Gerry mortgage capi- tal gain of the estate would offset the es- tate tax deduction of . leaving a taxable gain of . Adding other gains of ...
Page 90-447
... deduction under § 23 ' unless there is filed " a statement that the items have not been claimed or allowed " as estate tax deductions and “ a waiver of the right to have such items allowed at any time " as estate tax deductions ...
... deduction under § 23 ' unless there is filed " a statement that the items have not been claimed or allowed " as estate tax deductions and “ a waiver of the right to have such items allowed at any time " as estate tax deductions ...
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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