Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
From inside the book
Results 1-5 of 100
Page 74
... actually determined and stipulated the amounts deductible in each of the taxable years in question . We are of the opinion , therefore , that this issue should also be resolved in favor of the petitioner . Decision will be entered under ...
... actually determined and stipulated the amounts deductible in each of the taxable years in question . We are of the opinion , therefore , that this issue should also be resolved in favor of the petitioner . Decision will be entered under ...
Page 79
... actually and in substance sold old stock and purchased new ; held , further , petitioners sustained a capital net loss on the sale of the old stock . F. E. Seidman , C. P. A. , and J. S. Seidman , Esq . , for the peti- tioners . B. M. ...
... actually and in substance sold old stock and purchased new ; held , further , petitioners sustained a capital net loss on the sale of the old stock . F. E. Seidman , C. P. A. , and J. S. Seidman , Esq . , for the peti- tioners . B. M. ...
Page 83
... actually done . The facts were stipulated . Petitioners actually sold their stock in the old company to Brewer , and with the proceeds purchased preferred and no par value common stock in the new company . But , since peti- tioners were ...
... actually done . The facts were stipulated . Petitioners actually sold their stock in the old company to Brewer , and with the proceeds purchased preferred and no par value common stock in the new company . But , since peti- tioners were ...
Page 84
... actually does should be ignored , and that one be held to do one thing when another thing was done . What is actually done fixes the tax liability and not what might have been done , even though the same result in the end might have ...
... actually does should be ignored , and that one be held to do one thing when another thing was done . What is actually done fixes the tax liability and not what might have been done , even though the same result in the end might have ...
Page 103
... actually issued . A blank for report pursuant to Section 3820 , Code of Virginia , 1919 , with the law printed upon the back of the blank , requiring same to be made to the Commission upon the organization of the corporation , and ...
... actually issued . A blank for report pursuant to Section 3820 , Code of Virginia , 1919 , with the law printed upon the back of the blank , requiring same to be made to the Commission upon the organization of the corporation , and ...
Other editions - View all
Common terms and phrases
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