U.S. Tax Cases, Volume 73, Issue 1Commerce Clearing House, 1973 - 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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Page 156
... assets may have a greater value due to their existence in an operating busi- ness , this enhancement constitutes an actual increase in the cost of acquiring such assets and should be considered as part of their basis for depreciation ...
... assets may have a greater value due to their existence in an operating busi- ness , this enhancement constitutes an actual increase in the cost of acquiring such assets and should be considered as part of their basis for depreciation ...
Page 157
... assets ' value . Though the assets of a going concern may have a greater actual value when acquired in their com- bined form and therefore cost more to acquire , at the end of these assets ' useful life they will not be separately ...
... assets ' value . Though the assets of a going concern may have a greater actual value when acquired in their com- bined form and therefore cost more to acquire , at the end of these assets ' useful life they will not be separately ...
Page 589
... assets ; not intangible contributions to intan- gible assets . It speaks in words such as " built or developed " and " construction of shopping center buildings " . In the foregoing discussion it is fully recognized that an in- tangible ...
... assets ; not intangible contributions to intan- gible assets . It speaks in words such as " built or developed " and " construction of shopping center buildings " . In the foregoing discussion it is fully recognized that an in- tangible ...
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5th Cir action Agent agreement amount appellant appellee apply assessment assets Back reference Bank basis capital gain cash CCH Dec cert Circuit Judges claim for refund Code Sec Commissioner of Internal Company contends corporation Court of Appeals criminal debentures decision deduction defendant denied Department of Justice determination District Judge employees evidence expenses fact Fifth Amendment filed FSupp Government gross income interest Internal Revenue Code Internal Revenue Service interpleader issue jury loss Maspeth ment motion ordinary income paid parties partnership payment petitioner plaintiff preferred stock prior purchase purpose pursuant question quiet title reasonable received records regulation rule Samuel and Sons section 351 shareholders shares statute stockholders summary judgment summons Supp supra Tax Court tax lien taxable taxpayer tion transaction transfer trial U. S. Court U. S. District Court United States Attorney USTC Williams