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 177
... term family trust , with substantial control thereof reserved , has not yet survived such scrutiny . Short term trusts , whether within the family group or without it , are doubtless suspect , for control of the corpus will , within a ...
... term family trust , with substantial control thereof reserved , has not yet survived such scrutiny . Short term trusts , whether within the family group or without it , are doubtless suspect , for control of the corpus will , within a ...
Page 261
... term " sublease , " yet it remains clear in principle that where the seller or the lessor retains an interest in the oil in place , his rights therein are of the same character as those of the purchaser or lessee and subject to ...
... term " sublease , " yet it remains clear in principle that where the seller or the lessor retains an interest in the oil in place , his rights therein are of the same character as those of the purchaser or lessee and subject to ...
Page 338
... term of three years or to a term of one year if he made a settlement with the tax officers before the expiration of the term of the Court ( which limit was extended 180 days ) , the Court holds that the offer to modify the judgment by ...
... term of three years or to a term of one year if he made a settlement with the tax officers before the expiration of the term of the Court ( which limit was extended 180 days ) , the Court holds that the offer to modify the judgment by ...
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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