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 198
... tion was the same as if the wages had been paid in full and a profit realized upon a distinct and separate transaction through a sale of supplies to the miners . [ Methods of Computing Income ] The conclusion of the Tax Court upon this ...
... tion was the same as if the wages had been paid in full and a profit realized upon a distinct and separate transaction through a sale of supplies to the miners . [ Methods of Computing Income ] The conclusion of the Tax Court upon this ...
Page 398
... tion apart from actual or prospective extrac- tion . To grant irrecoverable depletion in circumstances where cancellation of the lease occurs prior to extraction would sever depletion from extraction and , if no later extraction ...
... tion apart from actual or prospective extrac- tion . To grant irrecoverable depletion in circumstances where cancellation of the lease occurs prior to extraction would sever depletion from extraction and , if no later extraction ...
Page 414
... tion of these problems , because in the end the answer turns upon facts , and these gener- ally differ in each case . It is not necessary to the decision of this case to adopt or reject the doctrine of the Chase National Bank case . The ...
... tion of these problems , because in the end the answer turns upon facts , and these gener- ally differ in each case . It is not necessary to the decision of this case to adopt or reject the doctrine of the Chase National Bank case . The ...
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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