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 278
... act of the parties and not wholly by operation of law . " * Article 35 ( r ) specif- ically exempts from the tax ... Revenue Act of 1926 and were in effect when Congress , in the Revenue Act of 1932 , reenacted the stamp tax ...
... act of the parties and not wholly by operation of law . " * Article 35 ( r ) specif- ically exempts from the tax ... Revenue Act of 1926 and were in effect when Congress , in the Revenue Act of 1932 , reenacted the stamp tax ...
Page 283
... Revenue Act , no gain or loss to U. G. I. is to be recognized from the transaction . [ Tax Effect Determined ] It is the Commissioner's contention that the provisions of the plan for Nashville's reorganization are to be considered aggre ...
... Revenue Act , no gain or loss to U. G. I. is to be recognized from the transaction . [ Tax Effect Determined ] It is the Commissioner's contention that the provisions of the plan for Nashville's reorganization are to be considered aggre ...
Page 844
... Revenue Act of 1936 were added by Sec . 501 of the Revenue Act of 1942 , to be effec- tive as of January 1 , 1936. These additions to the Act of 1936 were made subsequent to the hearing of the instant case by the Tax Court , but prior ...
... Revenue Act of 1936 were added by Sec . 501 of the Revenue Act of 1942 , to be effec- tive as of January 1 , 1936. These additions to the Act of 1936 were made subsequent to the hearing of the instant case by the Tax Court , but prior ...
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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