Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Page 41
... capital determined in such amount . Section 326 of the Revenue Act of 1921 , which is the same as sec- tion 326 of the 1918 Act , provides that invested capital for any year means : ( 1 ) Actual cash paid in for stock ; ( 2 ) actual ...
... capital determined in such amount . Section 326 of the Revenue Act of 1921 , which is the same as sec- tion 326 of the 1918 Act , provides that invested capital for any year means : ( 1 ) Actual cash paid in for stock ; ( 2 ) actual ...
Page 41
... capital . La Belle Iron Works , 256 U. S. 377. The respondent's determination of invested capital must be approved . The respondent has determined depletion for each of the years involved on the basis of a March 1 , 1913 , value of ...
... capital . La Belle Iron Works , 256 U. S. 377. The respondent's determination of invested capital must be approved . The respondent has determined depletion for each of the years involved on the basis of a March 1 , 1913 , value of ...
Page 109
... capital for such year . The Revenue Act of 1921 was signed by the President of the United States at 3.55 p . m . on November 23 , 1921 . OPINION . MORRIS Section 229 of the Revenue Act of 1921 , which petitioner asserts is applicable to ...
... capital for such year . The Revenue Act of 1921 was signed by the President of the United States at 3.55 p . m . on November 23 , 1921 . OPINION . MORRIS Section 229 of the Revenue Act of 1921 , which petitioner asserts is applicable to ...
Page 114
... capital stock . In 1870 that State adopted a new constitution forbidding such limita- tion . From 1860 down to January 30 , 1884 , the incorporators of the said insurance company took no action toward organizing a corporation to accept ...
... capital stock . In 1870 that State adopted a new constitution forbidding such limita- tion . From 1860 down to January 30 , 1884 , the incorporators of the said insurance company took no action toward organizing a corporation to accept ...
Page 123
... capital purposes on account of any of the above advantageous benefits . The petitioner's income , invested capital , and taxes for the years involved have been computed by the respondent in the following amounts : 1918 1919 $ 994 ...
... capital purposes on account of any of the above advantageous benefits . The petitioner's income , invested capital , and taxes for the years involved have been computed by the respondent in the following amounts : 1918 1919 $ 994 ...
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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