Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Results 1-5 of 100
Page 13
... February 11 , 1924 , House Ways and Means Committee , and Report , April 10 , 1924 , Senate Finance Committee , both accompanying H. R. 6715. This precise question was fully considered in Francis Francis , Guardian , 15 B. T. A. 1332 ...
... February 11 , 1924 , House Ways and Means Committee , and Report , April 10 , 1924 , Senate Finance Committee , both accompanying H. R. 6715. This precise question was fully considered in Francis Francis , Guardian , 15 B. T. A. 1332 ...
Page 41
... February 28 , 1911 , the depreciated cost of addi- tions thereafter . The respondent has reduced the inventory and ap- praisement value of $ 249,660.85 as determined by the petitioner to $ 211,387 . Based upon the inventory and ...
... February 28 , 1911 , the depreciated cost of addi- tions thereafter . The respondent has reduced the inventory and ap- praisement value of $ 249,660.85 as determined by the petitioner to $ 211,387 . Based upon the inventory and ...
Page 41
... February 28 , 1911 , represents cost of the property . To the extent that such figure may represent an appraisement of the value at that time , it certainly may not be con- sidered in determining invested capital . La Belle Iron Works ...
... February 28 , 1911 , represents cost of the property . To the extent that such figure may represent an appraisement of the value at that time , it certainly may not be con- sidered in determining invested capital . La Belle Iron Works ...
Page 51
... February 23 , 1904 , and it remained continuously in the business of purchasing , selling , manu- facturing , and dealing in lumber , flooring , and other forest and timber products until the date of its dissolution , December 28 , 1922 ...
... February 23 , 1904 , and it remained continuously in the business of purchasing , selling , manu- facturing , and dealing in lumber , flooring , and other forest and timber products until the date of its dissolution , December 28 , 1922 ...
Page 59
... February 15 , 1915 , O'Neil resigned and Adams appointed G. F. Sloan as his successor . On February 29 , 1924 , March 9 , 1925 , and March 15 , 1926 , respec- tively , the trustees filed fiduciary returns for the years 1923 , 1924 and ...
... February 15 , 1915 , O'Neil resigned and Adams appointed G. F. Sloan as his successor . On February 29 , 1924 , March 9 , 1925 , and March 15 , 1926 , respec- tively , the trustees filed fiduciary returns for the years 1923 , 1924 and ...
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acquired agreed agreement alleged allowed Amalgamated Sugar Company amount assessment assets basis beneficiaries Board bonds capital stock cash cent Centaur Company claimed COMMISSIONER OF INTERNAL common stock computing contract corporation cost Court death debts decedent December 31 deduction depletion depreciation determined disallowed distribution dividends Docket Executors expenses February 28 filed FINDINGS OF FACT follows gifts inter vivos gross income held included income tax income-tax return interest INTERNAL REVENUE inventory invested capital issue January June 30 lease lessee lessor liability Loew's Incorporated loss Lumber March ment net income operating opinion paid par value parties partnership payment period peti petitioner petitioner contends petitioner's preferred stock prior proceeding profits purchase Railroad real estate received respect respondent respondent's Revenue Act Robert Pitman Rule 50 shares sold statute stipulated stockholders supra surplus taxable income taxpayer thereof thereto tion tioner transfer trust wife