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. |
From inside the book
Results 1-3 of 80
Page 167
... regulations , as the Commis- sioner with the approval of the Secretary may from time to time prescribe , " and § 62 which directs the Commissioner to prescribe and publish " all needful rules and regulations for the enforcement of this ...
... regulations , as the Commis- sioner with the approval of the Secretary may from time to time prescribe , " and § 62 which directs the Commissioner to prescribe and publish " all needful rules and regulations for the enforcement of this ...
Page 197
... regulations promulgated pursuant to this section require expenditures in excess of net receipts to be charged to capi- tal account recoverable through depletion while the mine is in the development stage . The mine in question was past ...
... regulations promulgated pursuant to this section require expenditures in excess of net receipts to be charged to capi- tal account recoverable through depletion while the mine is in the development stage . The mine in question was past ...
Page 396
... regulations have remained practically unchanged since 1919 . The subsections applicable to prepaid royal- ties are ... regulations are valid . Since the revenue acts have not forbidden recognition of bonus or advanced royalties as ...
... regulations have remained practically unchanged since 1919 . The subsections applicable to prepaid royal- ties are ... regulations are valid . Since the revenue acts have not forbidden recognition of bonus or advanced royalties as ...
Other editions - View all
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