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 12
... distribution of such surplus , but the same was already invested in machinery and equipment of the company . Under such circumstances , the court held such surplus could not be considered " borrowed capital " from the stockholders , as ...
... distribution of such surplus , but the same was already invested in machinery and equipment of the company . Under such circumstances , the court held such surplus could not be considered " borrowed capital " from the stockholders , as ...
Page 13
... distribution by a corporation need not be called a dividend and there need not be any formal declaration . To the ... distributions of profits and should be excluded from invested capital of the corporation . The Appeal of The Pictorial ...
... distribution by a corporation need not be called a dividend and there need not be any formal declaration . To the ... distributions of profits and should be excluded from invested capital of the corporation . The Appeal of The Pictorial ...
Page 97
... distribution ; and that in case any of the children should die without lawful issue , or leaving lawful issue and all such issue should subse- quently die , before the time of distribution , the share of the income to which such child ...
... distribution ; and that in case any of the children should die without lawful issue , or leaving lawful issue and all such issue should subse- quently die , before the time of distribution , the share of the income to which such child ...
Page 98
... distribution , the trust estate should be transferred , assigned and con- veyed to Bishop Charles Palmerston Anderson of the Protestant Episcopal Church in the Diocese of Chicago , and his successors in office , a corporation sole , in ...
... distribution , the trust estate should be transferred , assigned and con- veyed to Bishop Charles Palmerston Anderson of the Protestant Episcopal Church in the Diocese of Chicago , and his successors in office , a corporation sole , in ...
Page 99
... distribution , the share or shares of the net income to which he , she or they would have been entitled , if living , should go and be paid to the survivor or survivors of the grantor's children and their lawful issue in the same manner ...
... distribution , the share or shares of the net income to which he , she or they would have been entitled , if living , should go and be paid to the survivor or survivors of the grantor's children and their lawful issue in the same manner ...
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 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 payable 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