Reports of the U.S. Board of Tax Appeals, Volume 24U.S. Government Printing Office, 1932 - Taxation |
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Results 1-5 of 100
Page 11
... thereof to be distributed in accordance with the statutes of distribu- tion of the State of New York . Allen reserved to himself the power to direct the investment of the corpus of the trust and to add thereto from time to time should ...
... thereof to be distributed in accordance with the statutes of distribu- tion of the State of New York . Allen reserved to himself the power to direct the investment of the corpus of the trust and to add thereto from time to time should ...
Page 12
... thereof in the hands of the grantor . This theory requires that the transfer of the stock by Allen to petitioner be held to be an ordinary gift inter vivos . Re- spondent relies upon the decision in May v . Heiner , 281 U. S. 238 ...
... thereof in the hands of the grantor . This theory requires that the transfer of the stock by Allen to petitioner be held to be an ordinary gift inter vivos . Re- spondent relies upon the decision in May v . Heiner , 281 U. S. 238 ...
Page 13
... thereof . If the Commissioner finds it impossible to obtain such facts , the basis shall be the value of such property as found by the Commissioner as of the date or approximate date at which , according to the best information the ...
... thereof . If the Commissioner finds it impossible to obtain such facts , the basis shall be the value of such property as found by the Commissioner as of the date or approximate date at which , according to the best information the ...
Page 48
... thereof . He retained this stock and the control thereof in his own name . It was never transferred on the books of the corporation . In 1917 this trust arrangement was confirmed and in 1925 the trust was reduced to writing ...
... thereof . He retained this stock and the control thereof in his own name . It was never transferred on the books of the corporation . In 1917 this trust arrangement was confirmed and in 1925 the trust was reduced to writing ...
Page 58
... thereof , and on September 1 , 1913 , Mid- dleton and Adams executed the following declaration of trust : THIS ... thereof ; to pay commissions for the sale of said lands ; to improve the same and to execute conveyances for said land or ...
... thereof , and on September 1 , 1913 , Mid- dleton and Adams executed the following declaration of trust : THIS ... thereof ; to pay commissions for the sale of said lands ; to improve the same and to execute conveyances for said land or ...
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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