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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Results 1-3 of 4
Page 471
... director of the Insurance Company for many years . The trust agree- ments each provided that the income of the ... Internal Revenue Code , 26 U. S. C. , 1940 ed . , § 811 , which reads : Gross Estate . The value of the gross estate ...
... director of the Insurance Company for many years . The trust agree- ments each provided that the income of the ... Internal Revenue Code , 26 U. S. C. , 1940 ed . , § 811 , which reads : Gross Estate . The value of the gross estate ...
Page 483
... Internal Revenue for re- view of a decision of the Tax Court of the United States holding that there is no de ... director of it until 1932. He placed his son in charge of its affairs . During the period from 1917 or 1918 to 1925 ...
... Internal Revenue for re- view of a decision of the Tax Court of the United States holding that there is no de ... director of it until 1932. He placed his son in charge of its affairs . During the period from 1917 or 1918 to 1925 ...
Page 799
... Internal Revenue ) to recover certain of plaintiff's income tax for the year 1939 , paid pursuant to a de- ficiency ... director of the corporation , owned or controlled approx ! - mately two - thirds of such stock , and plaintiff , a vice ...
... Internal Revenue ) to recover certain of plaintiff's income tax for the year 1939 , paid pursuant to a de- ficiency ... director of the corporation , owned or controlled approx ! - mately two - thirds of such stock , and plaintiff , a vice ...
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Common terms and phrases
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