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 72
Page 62
... Payment ] The taxpayer seeks to establish that there has been a " constructive " payment of the $ 1,184.21 because the cash reserves appli- cable to the policies were diminished by the amount of the additional borrowing to pay the ...
... Payment ] The taxpayer seeks to establish that there has been a " constructive " payment of the $ 1,184.21 because the cash reserves appli- cable to the policies were diminished by the amount of the additional borrowing to pay the ...
Page 67
... payment to the lessor's stockholders of an annual dividend of 7 % on the par value of the shares . The court quite properly applied the principle of Lucas v . Earl , 281 U S. 111 ( 1930 ) [ 2 USTC ¶496 ] , and held that since such payments ...
... payment to the lessor's stockholders of an annual dividend of 7 % on the par value of the shares . The court quite properly applied the principle of Lucas v . Earl , 281 U S. 111 ( 1930 ) [ 2 USTC ¶496 ] , and held that since such payments ...
Page 717
... payment of a capital stock tax in 1937 to have been a certain and fixed liability , the payment would seem to have been deduct- ible in the taxpayer's return of its gross income for the year 1937. By the same token , the refund in 1939 ...
... payment of a capital stock tax in 1937 to have been a certain and fixed liability , the payment would seem to have been deduct- ible in the taxpayer's return of its gross income for the year 1937. By the same token , the refund in 1939 ...
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Common terms and phrases
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