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 81
Page 88
... Revenue Act of 1921 sec . 250 , 42 Stat . 257 ; Revenue Act of 1926 sec . 277 ( a ) , 44 Stat . 9 ; Revenue Act of 1928 sec . 275 , 45 Stat . 791 ; Russell v . United States , 278 U. S. 181 [ 1 USTC ¶ 345 ] ; In re Peterson , 45 ...
... Revenue Act of 1921 sec . 250 , 42 Stat . 257 ; Revenue Act of 1926 sec . 277 ( a ) , 44 Stat . 9 ; Revenue Act of 1928 sec . 275 , 45 Stat . 791 ; Russell v . United States , 278 U. S. 181 [ 1 USTC ¶ 345 ] ; In re Peterson , 45 ...
Page 126
... Revenue Act of 1936 . [ Trader in Securities Not a " Dealer " ] The taxpayer also contends that a loss in the amount of $ 312,949.48 sustained by it in the sale of its securities entitled it to a deduction from its gross income which ...
... Revenue Act of 1936 . [ Trader in Securities Not a " Dealer " ] The taxpayer also contends that a loss in the amount of $ 312,949.48 sustained by it in the sale of its securities entitled it to a deduction from its gross income which ...
Page 171
... Revenue Act of 1942 , 56 Stat . 798 , 819 , which amended § 23 ( a ) of the Internal Rev- enue Code , 56 Stat . 12 , whereby all the ordinary and necessary expenses of carrying on a trade or business were allowed as deductions from ...
... Revenue Act of 1942 , 56 Stat . 798 , 819 , which amended § 23 ( a ) of the Internal Rev- enue Code , 56 Stat . 12 , whereby all the ordinary and necessary expenses of carrying on a trade or business were allowed as deductions from ...
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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