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 83
Page 324
... profits of the corporate business for five years , represent part of the consideration paid for such capital assets , and that taxpayer's share of such corporate profits was not ordinary income , and that she was liable only for the ...
... profits of the corporate business for five years , represent part of the consideration paid for such capital assets , and that taxpayer's share of such corporate profits was not ordinary income , and that she was liable only for the ...
Page 562
... profits or gains arising or accruing *** ( iii ) to any person , whether a British subject or not , although not resident in the United Kingdom , from any property what- ever in the United Kingdom , or from any trade , profession ...
... profits or gains arising or accruing *** ( iii ) to any person , whether a British subject or not , although not resident in the United Kingdom , from any property what- ever in the United Kingdom , or from any trade , profession ...
Page 798
... profits were per- mitted to accumulate beyond the reasonable needs of the business . Petitioner was avalled of in the taxable year for the purpose of preventing the imposition of a surtax upon its shareholders . The taxpayer's summary ...
... profits were per- mitted to accumulate beyond the reasonable needs of the business . Petitioner was avalled of in the taxable year for the purpose of preventing the imposition of a surtax upon its shareholders . The taxpayer's summary ...
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Common terms and phrases
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