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 1
... computing net income for the year 1923 . Frank S. Bright , Esq . , and George P. P. Bonnell , Esq . , for the petitioners . T. G. Histon , Esq . , for the respondent . In these proceedings , which have been consolidated for hearing and ...
... computing net income for the year 1923 . Frank S. Bright , Esq . , and George P. P. Bonnell , Esq . , for the petitioners . T. G. Histon , Esq . , for the respondent . In these proceedings , which have been consolidated for hearing and ...
Page 4
... computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions ; * ( 3 ) Taxes paid or accrued within the taxable year except * ( d ) so much of the income , war - profits and ...
... computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions ; * ( 3 ) Taxes paid or accrued within the taxable year except * ( d ) so much of the income , war - profits and ...
Page 24
... computing the profit upon the sale of the above leases and other property the petitioners included only the 12,000 shares of the Fens- land Oil Company stock at a value of $ 4 per share . The Commis- sioner determined a value of $ 13.50 ...
... computing the profit upon the sale of the above leases and other property the petitioners included only the 12,000 shares of the Fens- land Oil Company stock at a value of $ 4 per share . The Commis- sioner determined a value of $ 13.50 ...
Page 185
... computing his income upon such new basis for purposes of taxation , secure the consent of the Commissioner . Application for permission to change the basis of the return shall be made at least 30 days before the close of the period to ...
... computing his income upon such new basis for purposes of taxation , secure the consent of the Commissioner . Application for permission to change the basis of the return shall be made at least 30 days before the close of the period to ...
Page 187
... computing its taxable net income for the calendar year 1920 in failing and refusing to allow as a deduction from gross income the sum of $ 3,519.25 , representing a debt due from Frank Miller Com- pany which was ascertained to be ...
... computing its taxable net income for the calendar year 1920 in failing and refusing to allow as a deduction from gross income the sum of $ 3,519.25 , representing a debt due from Frank Miller Com- pany which was ascertained to be ...
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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