Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Page 41
... cash value of tangible property other than cash paid in for stock ; ( 3 ) paid - in surplus or earned surplus and undivided profits ; and ( 4 ) intangible property paid in for stock ( subject to certain restrictions and limi- tations ) ...
... cash value of tangible property other than cash paid in for stock ; ( 3 ) paid - in surplus or earned surplus and undivided profits ; and ( 4 ) intangible property paid in for stock ( subject to certain restrictions and limi- tations ) ...
Page 76
... cash ; that for the first 212 years the owners were to receive , in addition to the ultimate amount of $ 400,000 , all interest collected on the deferred payments so far as would be necessary to pay the owners interest at the rate of 6 ...
... cash ; that for the first 212 years the owners were to receive , in addition to the ultimate amount of $ 400,000 , all interest collected on the deferred payments so far as would be necessary to pay the owners interest at the rate of 6 ...
Page 78
... cash , together with certain interest , to receive " in full payment of all services rendered and disbursements made by them " under the agreement , all lands then remaining unsold together with all contracts , notes , mortgages , and ...
... cash , together with certain interest , to receive " in full payment of all services rendered and disbursements made by them " under the agreement , all lands then remaining unsold together with all contracts , notes , mortgages , and ...
Page 93
... cash or the equivalent thereof and distributed as herein provided . " It is apparent from the provisions of the two instruments under discussion that the properties conveyed by the trust indenture dated April 14 , 1922 , constituted ...
... cash or the equivalent thereof and distributed as herein provided . " It is apparent from the provisions of the two instruments under discussion that the properties conveyed by the trust indenture dated April 14 , 1922 , constituted ...
Page 131
... cash receipts and disbursements basis , claimed the right to deduct $ 17,400.77 representing the tax in question on her separate return for 1924. The Commissioner disallowed the deduction . The deficiency notice was mailed March 2 ...
... cash receipts and disbursements basis , claimed the right to deduct $ 17,400.77 representing the tax in question on her separate return for 1924. The Commissioner disallowed the deduction . The deficiency notice was mailed March 2 ...
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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