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 97
... gross income from sources within the United States bears to its gross income from all sources . The deduction would then be limited ( in maximum amount ) as indicated above . Two dissents . Order On the Court's own motion , IT IS OR ...
... gross income from sources within the United States bears to its gross income from all sources . The deduction would then be limited ( in maximum amount ) as indicated above . Two dissents . Order On the Court's own motion , IT IS OR ...
Page 425
... gross income in the taxable years 1936 [ 1937 ] and 1938 . 2. The Commissioner argues , in the alternative , that , if that be so , then she must be taxed in those years on the with- held income . Surely not . We agree with the Tax ...
... gross income in the taxable years 1936 [ 1937 ] and 1938 . 2. The Commissioner argues , in the alternative , that , if that be so , then she must be taxed in those years on the with- held income . Surely not . We agree with the Tax ...
Page 693
... income from sources without the United States bears to his entire net income for the same taxable year . " Most of ... gross inconie " are to be deducted from the gross income specified in Section 119 ( c ) . Divi- dends constitute ...
... income from sources without the United States bears to his entire net income for the same taxable year . " Most of ... gross inconie " are to be deducted from the gross income specified in Section 119 ( c ) . Divi- dends constitute ...
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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