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 73
Page 431
... taxable income for 1955 and 1956 and to decrease its taxable income for 1957. The effect of these income adjustments for the year 1954 was to decrease plaintiff's loss carry- back from 1956 and consequently , to in- crease its income ...
... taxable income for 1955 and 1956 and to decrease its taxable income for 1957. The effect of these income adjustments for the year 1954 was to decrease plaintiff's loss carry- back from 1956 and consequently , to in- crease its income ...
Page 38
... taxable dividend to the extent of earnings and profits of McKelvy Furniture , Inc. for its fiscal year ending January 31 , 1970 ( in the amount of $ 14,378.30 ) . Before reaching this question , however , it is necessary to distinguish ...
... taxable dividend to the extent of earnings and profits of McKelvy Furniture , Inc. for its fiscal year ending January 31 , 1970 ( in the amount of $ 14,378.30 ) . Before reaching this question , however , it is necessary to distinguish ...
Page 40
... taxable year . " ( 1 ) Distributions considered as distributions of undistributed taxable income . Any distribu- tion of money made by a corporation after the close of a taxable year with respect to which it was an electing small ...
... taxable year . " ( 1 ) Distributions considered as distributions of undistributed taxable income . Any distribu- tion of money made by a corporation after the close of a taxable year with respect to which it was an electing small ...
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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