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. |
From inside the book
Results 1-3 of 82
Page 391
... transaction was there believed to be , but was not , a tax exempt reorganization . It is true the transaction by which the individual transactions which re- sulted in a profit , occurred in different years . So it was in the Bull case ...
... transaction was there believed to be , but was not , a tax exempt reorganization . It is true the transaction by which the individual transactions which re- sulted in a profit , occurred in different years . So it was in the Bull case ...
Page 434
... transaction were made on the books of the corporation . Among the secu- rities mentioned in the two transactions were 700 shares of United Founders stock . At a special meeting of the Board of Directors held on December 14 , 1936 ...
... transaction were made on the books of the corporation . Among the secu- rities mentioned in the two transactions were 700 shares of United Founders stock . At a special meeting of the Board of Directors held on December 14 , 1936 ...
Page 832
... transaction of August 6 , 1937 because he was not a nonresident alien at the time ; but at the hearing the contention that the taxpayer was not a non- resident alien was abandoned and the theory was proposed that Colonial , Ltd. was a ...
... transaction of August 6 , 1937 because he was not a nonresident alien at the time ; but at the hearing the contention that the taxpayer was not a non- resident alien was abandoned and the theory was proposed that Colonial , Ltd. was a ...
Other editions - View all
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