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 80
Page 316
... stockholders in exchange for their preferred stock and the issuance to the preferred stockholders of the warrants to purchase common stock in discharge of the cumulative dividend ar- rearage . The resolutions adopted by the Board of ...
... stockholders in exchange for their preferred stock and the issuance to the preferred stockholders of the warrants to purchase common stock in discharge of the cumulative dividend ar- rearage . The resolutions adopted by the Board of ...
Page 397
... stockholders represented a bona fide indebtedness , and the stockholders had not made a contribution to capital . Accordingly , payments which the taxpayer made to its stockholders during the taxable years 1962-1964 were deductible as ...
... stockholders represented a bona fide indebtedness , and the stockholders had not made a contribution to capital . Accordingly , payments which the taxpayer made to its stockholders during the taxable years 1962-1964 were deductible as ...
Page 398
... stockholder , or by stockholders , as an investment for the purpose of making a profit measured by the future success of the business . In other words , the stockholder making the advance intends to make an investment and take the risks ...
... stockholder , or by stockholders , as an investment for the purpose of making a profit measured by the future success of the business . In other words , the stockholder making the advance intends to make an investment and take the risks ...
Other editions - View all
Common terms and phrases
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