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 77
Page 208
... assets of insolvent corporation : Guarantor as pur- chaser . - Taxpayer in 1937 took over all the assets of an Athletic Association which was insolvent , and in consideration therefor assumed all its indebtedness which included amounts ...
... assets of insolvent corporation : Guarantor as pur- chaser . - Taxpayer in 1937 took over all the assets of an Athletic Association which was insolvent , and in consideration therefor assumed all its indebtedness which included amounts ...
Page 416
... assets not trans- ferred to the corporation . The trust agreement provided that the trustees should have full powers " to invest and reinvest the joint funds in accordance with their best judgment , without being restricted to any class ...
... assets not trans- ferred to the corporation . The trust agreement provided that the trustees should have full powers " to invest and reinvest the joint funds in accordance with their best judgment , without being restricted to any class ...
Page 613
... assets was more than the $ 104,109.11 shown on the books . As to each of the five other companies he testified ... Assets ] As to the assets acquired from Waetjen , it is agreed that the proper basis is their cost to petitioner ...
... assets was more than the $ 104,109.11 shown on the books . As to each of the five other companies he testified ... Assets ] As to the assets acquired from Waetjen , it is agreed that the proper basis is their cost to petitioner ...
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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