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 63
... paid . It may be so much of those commissions as constituted Benjamin's proportionate share of partnership Income were deductible as monies paid to him the sole source of its gross income , that , for self , and therefore not a part of ...
... paid . It may be so much of those commissions as constituted Benjamin's proportionate share of partnership Income were deductible as monies paid to him the sole source of its gross income , that , for self , and therefore not a part of ...
Page 248
... paid , and , accordingly , only 50 % of the usual dividend was paid . 19. That at the beginning of each calendar year since 1935 the holders of preferred stock were solicited by the Terre Haute First Na- tional Bank as Fiscal Agent and ...
... paid , and , accordingly , only 50 % of the usual dividend was paid . 19. That at the beginning of each calendar year since 1935 the holders of preferred stock were solicited by the Terre Haute First Na- tional Bank as Fiscal Agent and ...
Page 294
... paid in 1936 , had been paid to its lessor in prior years . The Commissioner of Internal Revenue allowed a claim for de- preciation set forth in the amended claim , found an over - assessment in the amount of $ 43.32 , which was ...
... paid in 1936 , had been paid to its lessor in prior years . The Commissioner of Internal Revenue allowed a claim for de- preciation set forth in the amended claim , found an over - assessment in the amount of $ 43.32 , which was ...
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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