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 21
... deficiency is asserted by the respondent , not placed in issue . The respondent's determination as to that parter is approved . Seier tion 6.20 › of Judgment will be entered upon 15 days ' notice , under Rule 50 . onsidered by TRAMMELL ...
... deficiency is asserted by the respondent , not placed in issue . The respondent's determination as to that parter is approved . Seier tion 6.20 › of Judgment will be entered upon 15 days ' notice , under Rule 50 . onsidered by TRAMMELL ...
Page 85
... deficiency in the amount of $ 87.58 and notified the petitioner thereof by letter dated February 16 , 1925 , which letter contained the following statement : No adjustment is made of real estate located in Spokane , Washington , as a ...
... deficiency in the amount of $ 87.58 and notified the petitioner thereof by letter dated February 16 , 1925 , which letter contained the following statement : No adjustment is made of real estate located in Spokane , Washington , as a ...
Page 93
... deficiency and if there be no deficiency there is no additional tax due for that fiscal year under the provi- sions of the Revenue Act of 1918 and there exists no basis for a pen- alty under that Act . The Government would have already ...
... deficiency and if there be no deficiency there is no additional tax due for that fiscal year under the provi- sions of the Revenue Act of 1918 and there exists no basis for a pen- alty under that Act . The Government would have already ...
Page 95
... deficiency in each of the proceedings , alleging that the respondent is barred by the statute of limitations from assessing and collecting any of the alleged deficiencies for the year 1919. For simplicity , the findings of fact will be ...
... deficiency in each of the proceedings , alleging that the respondent is barred by the statute of limitations from assessing and collecting any of the alleged deficiencies for the year 1919. For simplicity , the findings of fact will be ...
Page 96
... deficiency was sent to the petitioner in Docket No. 22495 . OPINION . LOVE : The petitioner contends that the waiver delivered to the Commissioner on October 19 , 1925 , was ineffective and that the Com- missioner is therefore barred ...
... deficiency was sent to the petitioner in Docket No. 22495 . OPINION . LOVE : The petitioner contends that the waiver delivered to the Commissioner on October 19 , 1925 , was ineffective and that the Com- missioner is therefore barred ...
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