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 85
Page 89-469
... inventory date . All but a very small portion of the write - down of the inventory of December 31 , 1951 re- lated to the unfinished presses at the Canton plant as of that date . The amount of the write - down at that plant was ...
... inventory date . All but a very small portion of the write - down of the inventory of December 31 , 1951 re- lated to the unfinished presses at the Canton plant as of that date . The amount of the write - down at that plant was ...
Page 89-679
... inventory together with its animals held for sale , and has not requested or obtained permission to change such ac- counting treatment . [ Deviation with Respect to Material Item ] Q. On its original income tax return , Plaintiff ...
... inventory together with its animals held for sale , and has not requested or obtained permission to change such ac- counting treatment . [ Deviation with Respect to Material Item ] Q. On its original income tax return , Plaintiff ...
Page 89-680
... inventory of the corporation as of December 31 , 1956. The only purchased breeding animals not in- cluded in the inventory were 12 bulls pur- chased in December , 1956. Plaintiff ex- cluded these animals from its unit - livestock- price ...
... inventory of the corporation as of December 31 , 1956. The only purchased breeding animals not in- cluded in the inventory were 12 bulls pur- chased in December , 1956. Plaintiff ex- cluded these animals from its unit - livestock- price ...
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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