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 81
Page 89-379
... shareholders may be measured by a different basis than the gain to the corporation is of no sig- nificance . The gain realized when a liqui- dating corporation sells assets at a profit is promptly passed on to the shareholders and ...
... shareholders may be measured by a different basis than the gain to the corporation is of no sig- nificance . The gain realized when a liqui- dating corporation sells assets at a profit is promptly passed on to the shareholders and ...
Page 89-395
... shareholders did not do so in the years involved here . Further , as we have pointed out earlier , even those shareholders who do purchase water have no obligation to pay more than net cost therefor . The rates set by the directors are ...
... shareholders did not do so in the years involved here . Further , as we have pointed out earlier , even those shareholders who do purchase water have no obligation to pay more than net cost therefor . The rates set by the directors are ...
Page 89-903
... shareholders was required to ap- prove the merger , and since such depositor- shareholders had the right to elect a certain number of members of the Board of Direc- tors , then unless Home also owned 80 % of this type of share entitled ...
... shareholders was required to ap- prove the merger , and since such depositor- shareholders had the right to elect a certain number of members of the Board of Direc- tors , then unless Home also owned 80 % of this type of share entitled ...
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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