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 303
... applicable . [ Regulations Applicable ] With regard to the application of the Regulation , the court , in the above case , said : " Upon reenactment of the statute with- out change , such a regulation should be given the force and ...
... applicable . [ Regulations Applicable ] With regard to the application of the Regulation , the court , in the above case , said : " Upon reenactment of the statute with- out change , such a regulation should be given the force and ...
Page 459
... applicable statute quoted in the margin . [ Discussion by Court ] * * Such statute specifically allows deductions from the gross estate " ( e ) for claims against the estate , * as are allowed by the laws of the jurisdiction *** under ...
... applicable statute quoted in the margin . [ Discussion by Court ] * * Such statute specifically allows deductions from the gross estate " ( e ) for claims against the estate , * as are allowed by the laws of the jurisdiction *** under ...
Page 857
... applicable to the material " must be read in the context of this particu- lar contract . When it is so read , a result different from that reached in United States v . Kansas Flour Mills Corp. is indicated . [ Affirmed ] The present ...
... applicable to the material " must be read in the context of this particu- lar contract . When it is so read , a result different from that reached in United States v . Kansas Flour Mills Corp. is indicated . [ Affirmed ] The present ...
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