Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Page 5
... gross income , taxes which were paid in 1922 to the French Government and which accrued for the years 1918 , 1919 , and 1920. It seems to us that the Supreme Court of the United States , in Aluminum Castings Co. v . Routzahn , 282 U. S. ...
... gross income , taxes which were paid in 1922 to the French Government and which accrued for the years 1918 , 1919 , and 1920. It seems to us that the Supreme Court of the United States , in Aluminum Castings Co. v . Routzahn , 282 U. S. ...
Page 6
... gross amount of the sales price as received in cash , or lease price or rental charges and monthly upkeep , and that is , twenty per cent ( 20 % ) of all revenue derived in any and every way on account of this lease , upon each and ...
... gross amount of the sales price as received in cash , or lease price or rental charges and monthly upkeep , and that is , twenty per cent ( 20 % ) of all revenue derived in any and every way on account of this lease , upon each and ...
Page 7
... gross income and the balance as " unearned " income . In this year the Palmer School of Chiropractic paid to the petitioner , under its leasing contract with him , the sum of $ 105,930.91 , of which amount the petitioner reported as ...
... gross income and the balance as " unearned " income . In this year the Palmer School of Chiropractic paid to the petitioner , under its leasing contract with him , the sum of $ 105,930.91 , of which amount the petitioner reported as ...
Page 48
... gross income . Robert N. Holt , Esq . , and C. F. Fuller , C. P. A. , for the petitioner . Arthur Carnduff , Esq . , for the respondent . This is a proceeding for the redetermination of a deficiency in income tax for 1923 in the amount ...
... gross income . Robert N. Holt , Esq . , and C. F. Fuller , C. P. A. , for the petitioner . Arthur Carnduff , Esq . , for the respondent . This is a proceeding for the redetermination of a deficiency in income tax for 1923 in the amount ...
Page 69
... gross income should be reduced by the cost of players ' contracts purchased prior to the taxable years which were sold in said years , or 3. If the respondent did not err with respect to the sum of $ 18,200 in the manner alleged , he ...
... gross income should be reduced by the cost of players ' contracts purchased prior to the taxable years which were sold in said years , or 3. If the respondent did not err with respect to the sum of $ 18,200 in the manner alleged , he ...
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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