Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Results 1-5 of 100
Page 8
... consideration of the evidence , we are of the opinion that peti- tioner's surplus for the years on appeal should be adjusted by consid- ering accrued depreciation on buildings and equipment to December 31 , 1916 , as $ 197,248.50 and ...
... consideration of the evidence , we are of the opinion that peti- tioner's surplus for the years on appeal should be adjusted by consid- ering accrued depreciation on buildings and equipment to December 31 , 1916 , as $ 197,248.50 and ...
Page 13
... consideration of all of the attend- ant circumstances requires that a withdrawal from the assets of a corporation by a stockholder should serve to reduce invested capital because there is in fact no genuine asset left or intended to be ...
... consideration of all of the attend- ant circumstances requires that a withdrawal from the assets of a corporation by a stockholder should serve to reduce invested capital because there is in fact no genuine asset left or intended to be ...
Page 36
... consideration of the issuance and delivery to Fred Fear & Company , a New York Corporation , by J. H. DOXSEE & SONS of Thirty Thousand ( $ 30,000.00 ) Dollars of the non - assessable and fully paid stock of the recapitalized company ...
... consideration of the issuance and delivery to Fred Fear & Company , a New York Corporation , by J. H. DOXSEE & SONS of Thirty Thousand ( $ 30,000.00 ) Dollars of the non - assessable and fully paid stock of the recapitalized company ...
Page 39
... consideration for the stock . In 1920 Fear & Co. retained this stock interest in the subsidiary company . But if it might be held that the loan was payable only out of profits there apparently was no reason to suppose that that loan ...
... consideration for the stock . In 1920 Fear & Co. retained this stock interest in the subsidiary company . But if it might be held that the loan was payable only out of profits there apparently was no reason to suppose that that loan ...
Page 58
... consideration are : 1. Whether the respondent erred in disallowing certain " premium discounts " as a deduction in the computation of net income for the years under consideration . 2. Whether the respondent erred in his treatment of the ...
... consideration are : 1. Whether the respondent erred in disallowing certain " premium discounts " as a deduction in the computation of net income for the years under consideration . 2. Whether the respondent erred in his treatment of the ...
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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