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 19
... referred to as " Metro , " the second as " Exchange , " and the last as " Owner . " The agree- ment recites that Metro , having the exclusive right to distribute cer- tain pictures throughout the world , had granted the New England ...
... referred to as " Metro , " the second as " Exchange , " and the last as " Owner . " The agree- ment recites that Metro , having the exclusive right to distribute cer- tain pictures throughout the world , had granted the New England ...
Page 31
... sale of mineral rights $ 56,491.23 . The mineral rights referred to in said returns , and which were received under the above mentioned agreement in ( 30 ) 31 MRS . LENA BROWN . amendment as to Mrs. Hazel McDonald was made, except ...
... sale of mineral rights $ 56,491.23 . The mineral rights referred to in said returns , and which were received under the above mentioned agreement in ( 30 ) 31 MRS . LENA BROWN . amendment as to Mrs. Hazel McDonald was made, except ...
Page 32
... referred to in the agreement , did not vest or pass to A. R. Heinz under the terms of the agreement . It has been stipulated and agreed between the parties that if the Board , in interpreting the instrument and the evidence , upholds ...
... referred to in the agreement , did not vest or pass to A. R. Heinz under the terms of the agreement . It has been stipulated and agreed between the parties that if the Board , in interpreting the instrument and the evidence , upholds ...
Page 35
... referred to as the half belonging to said Eastham . As the oil was produced , that due to this half of the royalty right was Eastham's oil . The risk of market price was his . When the proceeds were paid over to Pugh they were paid not ...
... referred to as the half belonging to said Eastham . As the oil was produced , that due to this half of the royalty right was Eastham's oil . The risk of market price was his . When the proceeds were paid over to Pugh they were paid not ...
Page 41
... referred to as the petitioner , is an Oklahoma corpora- tion , with its principal office at Dow , Okla . , where it is engaged in operating a number of coal mines . On November 23 , 1905 , the petitioner acquired two mining leases ...
... referred to as the petitioner , is an Oklahoma corpora- tion , with its principal office at Dow , Okla . , where it is engaged in operating a number of coal mines . On November 23 , 1905 , the petitioner acquired two mining leases ...
Other editions - View all
Common terms and phrases
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