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 79
Page 344
... payment " and " paid " in the aforementioned section are terms of art to be as narrowly con- strued as possible and would limit § 404 deductions even for accrual basis taxpayers to actual cash payments made into a pen- sion or profit ...
... payment " and " paid " in the aforementioned section are terms of art to be as narrowly con- strued as possible and would limit § 404 deductions even for accrual basis taxpayers to actual cash payments made into a pen- sion or profit ...
Page 917
... payments of $ 750.00 per month . The plaintiff complied with the agreement and made a lump sum payment of $ 9,000.00 to Barbara . Then Darrell also remarried in 1967 and in filing a joint income tax return for that year , the plaintiffs ...
... payments of $ 750.00 per month . The plaintiff complied with the agreement and made a lump sum payment of $ 9,000.00 to Barbara . Then Darrell also remarried in 1967 and in filing a joint income tax return for that year , the plaintiffs ...
Page 354
... pay off the production payment , however , could be deducted in the year incurred . Sale of carved out production payments permitted an oil company to avoid the statutory provision that limited the percentage depletion deduction to 50 ...
... pay off the production payment , however , could be deducted in the year incurred . Sale of carved out production payments permitted an oil company to avoid the statutory provision that limited the percentage depletion deduction to 50 ...
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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