Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
From inside the book
Results 1-5 of 99
Page xxxvii
... ( Revenue Act ) : Sec . II B. IIG ( b ) ( second ) . 1916 , Sept. 8 , 39 Stat . 756 ( Revenue Act ) : Sec . 12 ( b ) ( second ) . 16 ... 31 ( b ) . 1917 , Oct. 3 , 40 Stat . 300 ( Revenue Act ) : Sec . 5 .. 5 ( a ) . 12 ( a ) . Page 625 ...
... ( Revenue Act ) : Sec . II B. IIG ( b ) ( second ) . 1916 , Sept. 8 , 39 Stat . 756 ( Revenue Act ) : Sec . 12 ( b ) ( second ) . 16 ... 31 ( b ) . 1917 , Oct. 3 , 40 Stat . 300 ( Revenue Act ) : Sec . 5 .. 5 ( a ) . 12 ( a ) . Page 625 ...
Page xli
... ( Revenue Act ) -Continued . Sec . 278 .. 278 ( c ) 278 ( d ) 278 ( e ) 283 . 1100 . 1100 ( a ) 1200 .. Page . 703 703 , 883 491 , 492 , 494 , 703 , 937 , 938 492 , 493 , 937 161 161 , 162 492 1200 ( a ) . 1926 , Feb. 26 , 44 Stat . 9 ( ...
... ( Revenue Act ) -Continued . Sec . 278 .. 278 ( c ) 278 ( d ) 278 ( e ) 283 . 1100 . 1100 ( a ) 1200 .. Page . 703 703 , 883 491 , 492 , 494 , 703 , 937 , 938 492 , 493 , 937 161 161 , 162 492 1200 ( a ) . 1926 , Feb. 26 , 44 Stat . 9 ( ...
Page 7
... Revenue Act of 1921. Since these accounts had not been determined to be worthless in their entirety prior to 1921 and since under the revenue acts prior to the Revenue Act of 1921 , a partial write - off of a debt is not permissible ...
... Revenue Act of 1921. Since these accounts had not been determined to be worthless in their entirety prior to 1921 and since under the revenue acts prior to the Revenue Act of 1921 , a partial write - off of a debt is not permissible ...
Page 21
... Revenue Act of 1918 . The year 1921 , for which a deficiency is asserted by the respondent , not placed in issue . The respondent's determination as to that parter is approved . Seier tion 6.20 › of Judgment will be entered upon 15 days ...
... Revenue Act of 1918 . The year 1921 , for which a deficiency is asserted by the respondent , not placed in issue . The respondent's determination as to that parter is approved . Seier tion 6.20 › of Judgment will be entered upon 15 days ...
Page 22
... Revenue Act of 1918 are as follows : SEC . 210 . There shall be levied , collected , and paid for each taxable year ... Act SEC . 200. * * The term " fiduciary " means * administrator or any person acting in any fiduciary capacity for ...
... Revenue Act of 1918 are as follows : SEC . 210 . There shall be levied , collected , and paid for each taxable year ... Act SEC . 200. * * The term " fiduciary " means * administrator or any person acting in any fiduciary capacity for ...
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additional agreement alleged allowed amount Appeal assessment assets Bank basis Board capital stock cash cent Centaur Company charged claim Coal COMMISSIONER OF INTERNAL Company computing contract Corning Glass corporation cost debt decedent December 23 December 31 deficiency in income Delaware Corporation depreciation determined disallowed dividends Docket earnings entered on 15 equipment evidence executors expenses February 28 filed FINDINGS OF FACT follows ganister gross income held included income and profits income tax income-tax return interest INTERNAL REVENUE invested capital issue January January 31 lease Lessee Lessor liability loss lumber manufacture March net income November 25 operation opinion paid par value parties partnership payable payment period peti petitioner petitioner's plant preferred stock prior profits taxes Promulgated December Promulgated November purchase question Railroad received redetermination respondent Revenue Act Rule 50 salaries shares sold statute stockholders taxable taxpayer thereof tion tioner trust