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 74
Page 403
... shareholders in a small busi- ness corporation , Student Housing , Inc. This corporation was formed on October 1 , 1962 , by ten shareholders , four of whom are plaintiffs in these lawsuits , for the pur- pose of constructing and ...
... shareholders in a small busi- ness corporation , Student Housing , Inc. This corporation was formed on October 1 , 1962 , by ten shareholders , four of whom are plaintiffs in these lawsuits , for the pur- pose of constructing and ...
Page 404
... shareholder . " S. Rep . No. 1983 , 85th Cong . , 2d Sess . , U. S. C. Cong . & Admin . News 5008 ( 1958 ) . Thus , the concept of indebtedness of the corpo- ration to the shareholders as employed in the statute was intended to be ...
... shareholder . " S. Rep . No. 1983 , 85th Cong . , 2d Sess . , U. S. C. Cong . & Admin . News 5008 ( 1958 ) . Thus , the concept of indebtedness of the corpo- ration to the shareholders as employed in the statute was intended to be ...
Page 629
... shareholders would receive an as yet undetermined number of Frank- ford shares . That number to be dependent upon the ultimate liquidating price of Quaker . In this transaction , Quaker shareholders benefited from the payment by ...
... shareholders would receive an as yet undetermined number of Frank- ford shares . That number to be dependent upon the ultimate liquidating price of Quaker . In this transaction , Quaker shareholders benefited from the payment by ...
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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