U.S. Tax Cases, Volume 44, Parts 1-2Commerce Clearing House., 1951 - 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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Page 92
... Court holds that the indebtedness became worthless in a prior year . ( 3 ) Basis for gain or loss : Failure to establish fair market value of property taken for debt . Taxpayers owned certain Florida real estate acquired through ...
... Court holds that the indebtedness became worthless in a prior year . ( 3 ) Basis for gain or loss : Failure to establish fair market value of property taken for debt . Taxpayers owned certain Florida real estate acquired through ...
Page 175
... Court should stand when it has " warrant in the record ' and a reasonable ... holds that the income of the trusts is not taxable to the grantor under the ... Court Decisions Cited 44-1 USTC 175 ...
... Court should stand when it has " warrant in the record ' and a reasonable ... holds that the income of the trusts is not taxable to the grantor under the ... Court Decisions Cited 44-1 USTC 175 ...
Page 358
... Court holds that such reorganiza- tion is within the contemplation of Sec . 112 ( g ) ( 1 ) ( c ) , 1934 Act , and that , therefore , the basis for computing depreciation upon the bridge property of taxpayer ( the new corporation ) is ...
... Court holds that such reorganiza- tion is within the contemplation of Sec . 112 ( g ) ( 1 ) ( c ) , 1934 Act , and that , therefore , the basis for computing depreciation upon the bridge property of taxpayer ( the new corporation ) is ...
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affirmed agreement allowed amended amount appellee applicable assessed assets Attorney Bank basis beneficiaries Board of Tax capital stock CCH Dec certiorari Circuit Court Circuit Judges claim for refund Collector of Internal Commissioner of Internal Company contract corporation Court holds Court of Appeals death decedent decedent's decision deduction defendant deficiency depreciation determined distribution District Court dividends entitled fact filed gift tax gross income held Helvering income tax interest Internal Revenue Internal Revenue Code issue judgment lease liability lien loss memorandum decision ment Nebel net income opinion paid par value payment petition for review petitioner plaintiff preferred stock profits purchase question received Regulations res judicata respondent Revenue Act sald Section securities settlor Sewall Key shares Stat statute stockholders supra Tax Appeals Tax Court tax return taxable taxpayer term tion transaction transfer trust trust instrument U. S. Attorney United States Circuit USTC