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 78
Page 78
... shares . Some time previous to November 20 , 1937 it was determined that the two corporations , Northern and Oswego ... shares of Northern stock , all owned by the defendant , were to be continued without any change in form . The ...
... shares . Some time previous to November 20 , 1937 it was determined that the two corporations , Northern and Oswego ... shares of Northern stock , all owned by the defendant , were to be continued without any change in form . The ...
Page 79
... shares of stock were owned by Niagara Hudson , as well as all of North- ern's 120,000 shares of stock . Upon merger Northern increased its stock to 157,500 shares . With the completion of the consolidation Oswego passed out of existence ...
... shares of stock were owned by Niagara Hudson , as well as all of North- ern's 120,000 shares of stock . Upon merger Northern increased its stock to 157,500 shares . With the completion of the consolidation Oswego passed out of existence ...
Page 144
... shares sold as having no cost . The Circuit Court holds that taxpayer must allocate the cost on a share basis and deduct the cost from each share as sold , and approves the finding of the Tax Court that , from the evidence available ...
... shares sold as having no cost . The Circuit Court holds that taxpayer must allocate the cost on a share basis and deduct the cost from each share as sold , and approves the finding of the Tax Court that , from the evidence available ...
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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