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 79
Page 858
... Section 270 , so as to require a cor- responding reduction in the basis of the property transferred . Accordingly he now urges that the assessment should be made , as the section requires , upon the basis of the fair market value of the ...
... Section 270 , so as to require a cor- responding reduction in the basis of the property transferred . Accordingly he now urges that the assessment should be made , as the section requires , upon the basis of the fair market value of the ...
Page 861
... Section 268 was confined in three ways , namely , ( 1 ) to trans- actions occurring in a Chapter X reorgani- zation ; ( 2 ) to transactions involving a modification or a cancellation , in whole or in part , of the debtor's indebtedness ...
... Section 268 was confined in three ways , namely , ( 1 ) to trans- actions occurring in a Chapter X reorgani- zation ; ( 2 ) to transactions involving a modification or a cancellation , in whole or in part , of the debtor's indebtedness ...
Page 863
... Section 276c ( 3 ) is to confine the application of Sections 268 and 270 , in 77B proceed- ings , to proceedings pending when the Chandler Act became effective . If Sections 268 and 270 were to be ap- plied to all reorganizations ...
... Section 276c ( 3 ) is to confine the application of Sections 268 and 270 , in 77B proceed- ings , to proceedings pending when the Chandler Act became effective . If Sections 268 and 270 were to be ap- plied to all reorganizations ...
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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