Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 12
... corporation to the stockholders , so as to warrant their inclusion in invested capital of the corporation . Every case must be decided on the application of the law to the particular facts of such case . The facts in the case of Eaton v ...
... corporation to the stockholders , so as to warrant their inclusion in invested capital of the corporation . Every case must be decided on the application of the law to the particular facts of such case . The facts in the case of Eaton v ...
Page 13
... corporation . At the same time we held : We recognize that a formal resolution is not essential to a dividend and that there may be an informal dividend where payments or withdrawals are made under circumstances which will constitute ...
... corporation . At the same time we held : We recognize that a formal resolution is not essential to a dividend and that there may be an informal dividend where payments or withdrawals are made under circumstances which will constitute ...
Page 14
... corporation . Comey was the president and principal stockholder of the corporation and early after its organization began the practice of withdrawing moneys as he might need from time to time for his personal use . The amount of such ...
... corporation . Comey was the president and principal stockholder of the corporation and early after its organization began the practice of withdrawing moneys as he might need from time to time for his personal use . The amount of such ...
Page 44
... corporation . The pertinent sections of the 1918 Act are as follows : SEC . 310. That as used in this title the term " prewar period " means the calendar years 1911 , 1912 , and 1913 , or , if a corporation was not in existence during ...
... corporation . The pertinent sections of the 1918 Act are as follows : SEC . 310. That as used in this title the term " prewar period " means the calendar years 1911 , 1912 , and 1913 , or , if a corporation was not in existence during ...
Page 62
... Corporation ( hereinafter referred to as the Sugar Corporation ) acquired a sugar mill and 50 acres of land located in Texas on the Rio Grande River .. The peti- tioner , in addition to being a stockholder in this corporation , owned ...
... Corporation ( hereinafter referred to as the Sugar Corporation ) acquired a sugar mill and 50 acres of land located in Texas on the Rio Grande River .. The peti- tioner , in addition to being a stockholder in this corporation , owned ...
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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