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 419
... dividends to the shareholder , rather than at their receipt income by by the corporation . J. C. Penney Co. , v . Tax Com- mission , 238 Wis . 69. It is not imposed until dividends are declared . When imposed it is to be deducted and ...
... dividends to the shareholder , rather than at their receipt income by by the corporation . J. C. Penney Co. , v . Tax Com- mission , 238 Wis . 69. It is not imposed until dividends are declared . When imposed it is to be deducted and ...
Page 618
... dividends after they were declared . Reversing and remanding District Court decision . Ernest Kellner and Robert T ... dividends may be declared , one - sixth of the dividends paid the president shall be paid to the secretary and ...
... dividends after they were declared . Reversing and remanding District Court decision . Ernest Kellner and Robert T ... dividends may be declared , one - sixth of the dividends paid the president shall be paid to the secretary and ...
Page 668
... dividends it was entitled to an equivalent reduction in the amount of its undistributed net in- come subject to surtax . On the other hand , a charter provision such as the one upon which the taxpayer now relies , which merely dividends ...
... dividends it was entitled to an equivalent reduction in the amount of its undistributed net in- come subject to surtax . On the other hand , a charter provision such as the one upon which the taxpayer now relies , which merely dividends ...
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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