Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Page 66
... profits or income thus unlawfully derived from the violation of claimant's rights ** In a decision rendered March 3 , 1920 , by the United States District Court of Maryland , it was held that the patent was valid and that the said ...
... profits or income thus unlawfully derived from the violation of claimant's rights ** In a decision rendered March 3 , 1920 , by the United States District Court of Maryland , it was held that the patent was valid and that the said ...
Page 149
... profits , or war - profits taxes due under any return made under this Act * * # shall be determined and assessed by the Commissioner within four years after the return was filed , and the amount of any such taxes due under any return ...
... profits , or war - profits taxes due under any return made under this Act * * # shall be determined and assessed by the Commissioner within four years after the return was filed , and the amount of any such taxes due under any return ...
Page 193
... profits , com- missions or other income , derived from a Government contract or contracts made between April 6 , 1917 , and November 11 , 1918 , inclusive , must not amount to or exceed 50 per centum of the gross income . A failure to ...
... profits , com- missions or other income , derived from a Government contract or contracts made between April 6 , 1917 , and November 11 , 1918 , inclusive , must not amount to or exceed 50 per centum of the gross income . A failure to ...
Page 259
... profits or losses . They had prac- tically no capital to begin with . The petitioner's wife would pre- pare the lunches , consisting mostly of weiners and hot tamales , at home and the petitioner would sell them on the street . They ...
... profits or losses . They had prac- tically no capital to begin with . The petitioner's wife would pre- pare the lunches , consisting mostly of weiners and hot tamales , at home and the petitioner would sell them on the street . They ...
Page 260
... profits made from the lunch wagon business to J. W. Brackman and his son Howard and filed returns on the basis of a ... profits to the petitioner and one - half to his wife and made the returns for 1926 and 1927 on that basis . Weekly ...
... profits made from the lunch wagon business to J. W. Brackman and his son Howard and filed returns on the basis of a ... profits to the petitioner and one - half to his wife and made the returns for 1926 and 1927 on that basis . Weekly ...
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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