Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 12
... Cash dividends were credited to such stockholder's account and cash was paid thereon from time to time 12 ( 9 ) 9 U. S. BOARD OF TAX APPEALS REPORTS .
... Cash dividends were credited to such stockholder's account and cash was paid thereon from time to time 12 ( 9 ) 9 U. S. BOARD OF TAX APPEALS REPORTS .
Page 26
... cash and ex- change a part of it for securities . To carry out this plan , and while the negotiations were pending , a new certificate dated August 3 , 1922 , was issued to Charles P. Limbert , Clara T. Limbert , and John P. Homiller ...
... cash and ex- change a part of it for securities . To carry out this plan , and while the negotiations were pending , a new certificate dated August 3 , 1922 , was issued to Charles P. Limbert , Clara T. Limbert , and John P. Homiller ...
Page 54
... cash and the full value of tangible property paid in for stock up to the par value of the stock issued therefor . There is a proviso , however , that the excess of the value of the property actually paid in if clearly shown may be ...
... cash and the full value of tangible property paid in for stock up to the par value of the stock issued therefor . There is a proviso , however , that the excess of the value of the property actually paid in if clearly shown may be ...
Page 125
... cash value , not to exceed the value at which they could have been included in the assets of the predecessor . ( Sections 326 and 331 , Revenue Act of 1918 ) . The petitioner introduced as evidence only its minute book , showing that ...
... cash value , not to exceed the value at which they could have been included in the assets of the predecessor . ( Sections 326 and 331 , Revenue Act of 1918 ) . The petitioner introduced as evidence only its minute book , showing that ...
Page 134
... cash and partly in securities . On April 10 , 1919 , the petitioner's books showed its net worth to be $ 733,725.16 . A trial balance taken as of that day shows assets and liabilities as follows : 1A Union Commerce National Bank ...
... cash and partly in securities . On April 10 , 1919 , the petitioner's books showed its net worth to be $ 733,725.16 . A trial balance taken as of that day shows assets and liabilities as follows : 1A Union Commerce National Bank ...
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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 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