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 241
... Internal Revenue Code and Amended Regulations and Bulletins of the Treasury Department and the Department of Internal Revenue , defining for purposes of taxation " corporations " , " associations " , and " trusts " , decisions of the ...
... Internal Revenue Code and Amended Regulations and Bulletins of the Treasury Department and the Department of Internal Revenue , defining for purposes of taxation " corporations " , " associations " , and " trusts " , decisions of the ...
Page 381
... Revenue Code , 26 U. S. C. A. Int . Rev. Code § 1142 , provides that a petition for review of a deci- sion of the ... Internal Rev- enue , 119 F. ( 2nd ) 619 [ 40-2 USTC 19712 ] . Our mandate issued May 28 , 1941. Section 1140 ( b ) ( 1 ) of ...
... Revenue Code , 26 U. S. C. A. Int . Rev. Code § 1142 , provides that a petition for review of a deci- sion of the ... Internal Rev- enue , 119 F. ( 2nd ) 619 [ 40-2 USTC 19712 ] . Our mandate issued May 28 , 1941. Section 1140 ( b ) ( 1 ) of ...
Page 690
... Internal Revenue Code its normal and customary meaning . On the other hand , to judicially innovate a meaning of " home " as the taxpayer's " place of busi- ness , employment , or the post or station at which he is employed , " as the ...
... Internal Revenue Code its normal and customary meaning . On the other hand , to judicially innovate a meaning of " home " as the taxpayer's " place of busi- ness , employment , or the post or station at which he is employed , " as the ...
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Common terms and phrases
affirmed agreement allowed amended amount appellee assessed assets Attorney Bank basis beneficiaries Board of Tax capital stock CCH Dec 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 pald 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 Supreme Court Tax Appeals Tax Court tax return taxable taxpayer term tion transaction transfer trust trust instrument U. S. Attorney United States Circuit USTC