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 84
Page 145
... partner from the partnership earnings over a three - year period following the latter's death were income to the taxpayer . The agreement pursuant to which these pay- ments were made constituted a sale of the partnership , not a ...
... partner from the partnership earnings over a three - year period following the latter's death were income to the taxpayer . The agreement pursuant to which these pay- ments were made constituted a sale of the partnership , not a ...
Page 146
... partner , the amount of which was determined with regard to the income of the claimed partnership . Plaintiffs contend that these payments were the distributive share of the partnership income belonging to Richards ' estate and , as ...
... partner , the amount of which was determined with regard to the income of the claimed partnership . Plaintiffs contend that these payments were the distributive share of the partnership income belonging to Richards ' estate and , as ...
Page 479
... partnership taxation are more firmly established than that no matter the reason for nondistribution each partner must pay taxes on his distributive share . Treas . Reg . § 1.702-1 , 26 CFR § 1.702-1 ( 1972 ) . See , e . g . , Hulbert v ...
... partnership taxation are more firmly established than that no matter the reason for nondistribution each partner must pay taxes on his distributive share . Treas . Reg . § 1.702-1 , 26 CFR § 1.702-1 ( 1972 ) . See , e . g . , Hulbert v ...
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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