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 89-297
... payments v . discharge of principal sum . - Monthly payments made to the taxpayer by her ex - husband pursuant to a divorce action were alimony payments taxable to her , even though the payments were said in the agreement to be part of ...
... payments v . discharge of principal sum . - Monthly payments made to the taxpayer by her ex - husband pursuant to a divorce action were alimony payments taxable to her , even though the payments were said in the agreement to be part of ...
Page 89-332
... Payments Considered C - 8 Distributive Share or Guaranteed Payment . - Payments made in liquidation of the interest of a retiring partner or a deceased partner shall , except as provided in subsection ( b ) , be considered- ( 1 ) as ...
... Payments Considered C - 8 Distributive Share or Guaranteed Payment . - Payments made in liquidation of the interest of a retiring partner or a deceased partner shall , except as provided in subsection ( b ) , be considered- ( 1 ) as ...
Page 89-463
... payments discharging a part of an obligation the principal sum of which is specified in the decree , [ etc. ] shall not be treated as periodic payments . " Subsection 71 ( c ) ( 2 ) says " If the principal sum referred to in paragraph ...
... payments discharging a part of an obligation the principal sum of which is specified in the decree , [ etc. ] shall not be treated as periodic payments . " Subsection 71 ( c ) ( 2 ) says " If the principal sum referred to in paragraph ...
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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