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 75
Page 89-243
... ment was intended to be , and , in law , was actually an agreement of sale ; and WHEREAS , Paragraph 6 of said Agree- ment provided for payments to the [ Mc- Culloughs ] , which payments were termed " royalty " , of 12 % of the total ...
... ment was intended to be , and , in law , was actually an agreement of sale ; and WHEREAS , Paragraph 6 of said Agree- ment provided for payments to the [ Mc- Culloughs ] , which payments were termed " royalty " , of 12 % of the total ...
Page 89-284
... ment or provide such insurance , and the amount ( s ) paid therefor shall become a part of the indebtedness secured hereby and bear interest from the date of pay- ment at the rate of six per cent per annum . " " This contractual clause ...
... ment or provide such insurance , and the amount ( s ) paid therefor shall become a part of the indebtedness secured hereby and bear interest from the date of pay- ment at the rate of six per cent per annum . " " This contractual clause ...
Page 89-760
... ment , Burlington was required to make payments " from time to time , insofar as its cash situation will reasonably permit . " Such a contract under Texas law would impose merely a conditional obligation on the debtor to pay , and he ...
... ment , Burlington was required to make payments " from time to time , insofar as its cash situation will reasonably permit . " Such a contract under Texas law would impose merely a conditional obligation on the debtor to pay , and he ...
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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