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 79
Page 22
... operating losses during the period from their incorporation to their consolidation , as follows : California Exploration Com- pany Honolulu Oll Company Total operating deficit car- ried onto the books of the consolidated company ...
... operating losses during the period from their incorporation to their consolidation , as follows : California Exploration Com- pany Honolulu Oll Company Total operating deficit car- ried onto the books of the consolidated company ...
Page 23
... operating losses for the year 1933 , the operating losses of the three subsidiary companies availed of in the consolidated returns covering the years 1928 to 1932 , inclusive , amounted to $ 694,151.15 ( $ 769,103.67 less $ 74,952.52 ) ...
... operating losses for the year 1933 , the operating losses of the three subsidiary companies availed of in the consolidated returns covering the years 1928 to 1932 , inclusive , amounted to $ 694,151.15 ( $ 769,103.67 less $ 74,952.52 ) ...
Page 147
... operating the property or business of corporations , such receivers , trus- tees , or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns . [ Liability of Corporate ...
... operating the property or business of corporations , such receivers , trus- tees , or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns . [ Liability of Corporate ...
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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