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 31
... prior to October 9 , 1930 , were a few bonds , one 20 share lot of American Foreign Power Preferred stock and some scrip of fractional shares . Their principal source of income for livelihood prior to October 9 , 1930 , was interest and ...
... prior to October 9 , 1930 , were a few bonds , one 20 share lot of American Foreign Power Preferred stock and some scrip of fractional shares . Their principal source of income for livelihood prior to October 9 , 1930 , was interest and ...
Page 398
... ( prior depletion deductions ) , since these untaxed portions of the royalties were income for the prior years , may not be accumulated and taxed for 1937 because such treatment is fictional , distorts the 1937 income to peti- tioners ...
... ( prior depletion deductions ) , since these untaxed portions of the royalties were income for the prior years , may not be accumulated and taxed for 1937 because such treatment is fictional , distorts the 1937 income to peti- tioners ...
Page 863
... prior year . Thus the issue has been presented at all stages , although a theory to sustain peti- tioner's position concerning it has been advanced here which was not put forward in prior stages of the litigation . " It may be noted ...
... prior year . Thus the issue has been presented at all stages , although a theory to sustain peti- tioner's position concerning it has been advanced here which was not put forward in prior stages of the litigation . " It may be noted ...
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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