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 61
... basis . The circumstances surrounding the insurance purchased by peti- tioner for William E. Peck & Co. , Inc. , and ... basis or at their face value , if on the accrual basis . Reviewed by the Board . Judgment will be entered on 15 days ...
... basis . The circumstances surrounding the insurance purchased by peti- tioner for William E. Peck & Co. , Inc. , and ... basis or at their face value , if on the accrual basis . Reviewed by the Board . Judgment will be entered on 15 days ...
Page 109
... basis on which to Compute the depreciation sustained on that truck for the year 1920 . On that basis depreciation on the International truck for 912 months during 1920 at a rate of 66 % per cent per annum would amount to $ 842.79 ...
... basis on which to Compute the depreciation sustained on that truck for the year 1920 . On that basis depreciation on the International truck for 912 months during 1920 at a rate of 66 % per cent per annum would amount to $ 842.79 ...
Page 110
... basis for depreciation ; ( 3 ) in computing depreciation of plant and equipment upon a basis less than the cost thereof ; ( 4 ) in allowing inadequate rates of depreciation in the years 1920 and 1921 on ovens and furnaces , and office ...
... basis for depreciation ; ( 3 ) in computing depreciation of plant and equipment upon a basis less than the cost thereof ; ( 4 ) in allowing inadequate rates of depreciation in the years 1920 and 1921 on ovens and furnaces , and office ...
Page 117
... basis for depreciation , certain amounts representing items of equipment claimed to be wholly depreciated . For example , the total cost of all items of the machin- ery and fixtures account up to December 31 , 1916 , as shown by the ...
... basis for depreciation , certain amounts representing items of equipment claimed to be wholly depreciated . For example , the total cost of all items of the machin- ery and fixtures account up to December 31 , 1916 , as shown by the ...
Page 119
... basis of square feet of floor area of the completed section as compared with the total floor area . The petitioner's witness testified that the con- struction on the two sections was the same and that consequently the cost per square ...
... basis of square feet of floor area of the completed section as compared with the total floor area . The petitioner's witness testified that the con- struction on the two sections was the same and that consequently the cost per square ...
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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