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 28
... amount represented by the difference between the stipulated value of a claim on the date of decedent's death and the amount of cash and its equivalent received by them in payment of the claim . The payment of a claim is a " disposition ...
... amount represented by the difference between the stipulated value of a claim on the date of decedent's death and the amount of cash and its equivalent received by them in payment of the claim . The payment of a claim is a " disposition ...
Page 299
... amount , the vendee paid $ 100,000 . The balance was pay- able annually , in varying amounts - the entire amount to be pald by September 1 , 1932. Dur- ing 1925 and 1926 , petitioner received $ 17,500 as his share of the payments made ...
... amount , the vendee paid $ 100,000 . The balance was pay- able annually , in varying amounts - the entire amount to be pald by September 1 , 1932. Dur- ing 1925 and 1926 , petitioner received $ 17,500 as his share of the payments made ...
Page 431
... amount of $ 6,260.86 paid by him to the claim- int pursuant to Section 602 of the Revenue Act of 1936 was not accruable as income until the claim was allowed and its amount letermined on January 14 , 1938. His con- tention is that until ...
... amount of $ 6,260.86 paid by him to the claim- int pursuant to Section 602 of the Revenue Act of 1936 was not accruable as income until the claim was allowed and its amount letermined on January 14 , 1938. His con- tention is that until ...
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