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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Results 1-3 of 77
Page 265
... capital gain treatment , the Com- missioner of Internal Revenue determined that taxpayer's returns were deficient . [ Taxpayer's Contentions ] Taxpayer petitioned the Tax Court for a redetermination of the deficiencies as- serted by the ...
... capital gain treatment , the Com- missioner of Internal Revenue determined that taxpayer's returns were deficient . [ Taxpayer's Contentions ] Taxpayer petitioned the Tax Court for a redetermination of the deficiencies as- serted by the ...
Page 278
... gain or loss . In order for such a grant of patent rights to *** constitute ... capital gains provisions of the Code . If a transaction does not qualify as ... capital gains treatment . To attain that status there must normally ...
... gain or loss . In order for such a grant of patent rights to *** constitute ... capital gains provisions of the Code . If a transaction does not qualify as ... capital gains treatment . To attain that status there must normally ...
Page 677
... capital gain rates . In this case plaintiffs claim that they are entitled to treat the gain from the sale of the properties in question as capital gain , subject to the lower capital gain tax rate . The United States contends that ...
... capital gain rates . In this case plaintiffs claim that they are entitled to treat the gain from the sale of the properties in question as capital gain , subject to the lower capital gain tax rate . The United States contends that ...
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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