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. |
From inside the book
Results 1-3 of 85
Page 202
... operations which , because of the eco- nomic integration of these two corporations per §368 ( a ) ( 1 ) ( C ) , became available to Stockman by virtue of § 381 , subject to the " operating rules " of § 381 ( b ) and certain limitations ...
... operations which , because of the eco- nomic integration of these two corporations per §368 ( a ) ( 1 ) ( C ) , became available to Stockman by virtue of § 381 , subject to the " operating rules " of § 381 ( b ) and certain limitations ...
Page 543
... operating loss " for any tax year is defined as gross income less all allowable deductions , with the exception of the fol- lowing deductions : ( 1 ) Deductions for net operating losses from other years are not allowed in com- puting a ...
... operating loss " for any tax year is defined as gross income less all allowable deductions , with the exception of the fol- lowing deductions : ( 1 ) Deductions for net operating losses from other years are not allowed in com- puting a ...
Page 565
... operating expenses . " In this context , the taxpayer argues that it should be allowed a cycle of six months , and not altogether unreasonably . The strength of the business and really its only asset is brainpower in the form of highly ...
... operating expenses . " In this context , the taxpayer argues that it should be allowed a cycle of six months , and not altogether unreasonably . The strength of the business and really its only asset is brainpower in the form of highly ...
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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