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 72
Page 5
... Depreciation - The depreciation allowed during the taxable years on assets of taxpayer , a public utility company , having exceeded taxpayer's net investment therein , taxpayer is not entitled to any further allowance for depreciation ...
... Depreciation - The depreciation allowed during the taxable years on assets of taxpayer , a public utility company , having exceeded taxpayer's net investment therein , taxpayer is not entitled to any further allowance for depreciation ...
Page 316
... Depreciation : Sheep . - No depreciation is allowable on sheep bought for breeding purposes and also for wool and for resale , since depreciation is allowable to farmers on livestock only where acquired for work , breeding or dairy ...
... Depreciation : Sheep . - No depreciation is allowable on sheep bought for breeding purposes and also for wool and for resale , since depreciation is allowable to farmers on livestock only where acquired for work , breeding or dairy ...
Page 538
... depreciation shall be distributed to a named beneficiary , such beneficiary will be en- titled to the depreciation allowance to the ex- clusion of the trustee , while if the instrument provides that the trustee in determining the ...
... depreciation shall be distributed to a named beneficiary , such beneficiary will be en- titled to the depreciation allowance to the ex- clusion of the trustee , while if the instrument provides that the trustee in determining the ...
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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