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 100
Page 53
... additional salaries to officers . The amounts were not fixed in 1918 , were not carried in the accounts at any time as a lia- bility , were not , so far as the evidence shows , communicated to any of the employees , and have never been ...
... additional salaries to officers . The amounts were not fixed in 1918 , were not carried in the accounts at any time as a lia- bility , were not , so far as the evidence shows , communicated to any of the employees , and have never been ...
Page 90
... additional salaries should be paid , as follows : Charles Cohn____ C. Pauline Cohn Lillian Cohn__ . Ethel Cohn ---- $ 1,300 1,300 300 300 3 , 200 none of which sums were withdrawn nor deducted on the return . In the preparation of ...
... additional salaries should be paid , as follows : Charles Cohn____ C. Pauline Cohn Lillian Cohn__ . Ethel Cohn ---- $ 1,300 1,300 300 300 3 , 200 none of which sums were withdrawn nor deducted on the return . In the preparation of ...
Page 91
... additional salaries were infor- mally but actually agreed upon by the stockholders , directors and officers of petitioner and should be allowed as a deduction from gross income in addition to the said $ 5,121 originally deducted . The ...
... additional salaries were infor- mally but actually agreed upon by the stockholders , directors and officers of petitioner and should be allowed as a deduction from gross income in addition to the said $ 5,121 originally deducted . The ...
Page 93
... additional tax due for that fiscal year under the provi- sions of the Revenue Act of 1918 and there exists no basis ... additional taxes due , there should be no penalty , but if there be additional taxes due there should be added ...
... additional tax due for that fiscal year under the provi- sions of the Revenue Act of 1918 and there exists no basis ... additional taxes due , there should be no penalty , but if there be additional taxes due there should be added ...
Page 94
... additional income to the pe- tioner for the year in which such tax became due and was paid . James S. Y. Ivins , Esq . , for the petitioner . M. N. Fisher , Esq . , for the respondent . The Commissioner determined deficiencies in income ...
... additional income to the pe- tioner for the year in which such tax became due and was paid . James S. Y. Ivins , Esq . , for the petitioner . M. N. Fisher , Esq . , for the respondent . The Commissioner determined deficiencies in income ...
Other editions - View all
Common terms and phrases
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 deduction from gross 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 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