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 83
Page 346
... entitled to be accorded the status of a company wholly tax exempt . [ Equitable Ownership as Characteristic ] ... entitled to receive its net assets upon dissolution . Not so the members of the present taxpayer . They may cause the ...
... entitled to be accorded the status of a company wholly tax exempt . [ Equitable Ownership as Characteristic ] ... entitled to receive its net assets upon dissolution . Not so the members of the present taxpayer . They may cause the ...
Page 417
... entitled to deduct only 50 percent of the loss under Sec . 23 ( g ) ( 2 ) of the 1938 Act , upon his failure to show that such syndicate was not an association or a corporation . ] Reversing and affirming the memorandum decision of the ...
... entitled to deduct only 50 percent of the loss under Sec . 23 ( g ) ( 2 ) of the 1938 Act , upon his failure to show that such syndicate was not an association or a corporation . ] Reversing and affirming the memorandum decision of the ...
Page 915
... entitled to income and corpus- Income payable annually . - Where the income of gifts in trust was payable annually to beneficiaries , who were entitled to receive the corpus at future dates , the gifts of income are of present interests ...
... entitled to income and corpus- Income payable annually . - Where the income of gifts in trust was payable annually to beneficiaries , who were entitled to receive the corpus at future dates , the gifts of income are of present interests ...
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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