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 76
Page 6
... distribution system . In Para- graph No. 2 , it states that the petitioner at a cost of $ 112,832.10 , acquired assets com- prising a portion of its " distribution system . " Again , in Paragraph No. 3 , it is stated that the balance of ...
... distribution system . In Para- graph No. 2 , it states that the petitioner at a cost of $ 112,832.10 , acquired assets com- prising a portion of its " distribution system . " Again , in Paragraph No. 3 , it is stated that the balance of ...
Page 217
... distribution by the company was a capital distribution made in partial liquidation of the corporation under Sections 115 ( c ) and ( i ) of the Revenue Act of 1936.1 The Commissioner contended that the distribution was not in partial ...
... distribution by the company was a capital distribution made in partial liquidation of the corporation under Sections 115 ( c ) and ( i ) of the Revenue Act of 1936.1 The Commissioner contended that the distribution was not in partial ...
Page 844
... distribution . At this point , we observe that 26 ( c ) ( 3 ) and ( f ) of the Revenue Act of 1936 were added by Sec . 501 of the Revenue Act of 1942 , to be effec- tive as of January 1 , 1936. These additions to the Act of 1936 were ...
... distribution . At this point , we observe that 26 ( c ) ( 3 ) and ( f ) of the Revenue Act of 1936 were added by Sec . 501 of the Revenue Act of 1942 , to be effec- tive as of January 1 , 1936. These additions to the Act of 1936 were ...
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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