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 107
... corporation , and The Emporium Capwell Corporation , a Dela- ware corporation , in accordance with the laws of the States of California and Delaware , respec- tively , on December 22 , 1939 entered into an agreement of merger whereby ...
... corporation , and The Emporium Capwell Corporation , a Dela- ware corporation , in accordance with the laws of the States of California and Delaware , respec- tively , on December 22 , 1939 entered into an agreement of merger whereby ...
Page 122
... Corporation in the spring of 1935 applied to the First National Bank of Boston and to the Federal Reserve Bank of Boston for an additional loan of $ 100,000 . At the outset of the negotiations . It was appar- ently the understanding of ...
... Corporation in the spring of 1935 applied to the First National Bank of Boston and to the Federal Reserve Bank of Boston for an additional loan of $ 100,000 . At the outset of the negotiations . It was appar- ently the understanding of ...
Page 732
... Corporation , the property which A Corporation transferred to B Corporation was in excess of its liabilities which were assumed and discharged by the parent - corporation . The Court holds that although such a conveyance included real ...
... Corporation , the property which A Corporation transferred to B Corporation was in excess of its liabilities which were assumed and discharged by the parent - corporation . The Court holds that although such a conveyance included real ...
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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