Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 2
... entire account from the active ledger to the suspense . ledger and if further delay ensued in payment of the account , another entry would be made upon the books transferring to profit and loss all of the account with the exception of ...
... entire account from the active ledger to the suspense . ledger and if further delay ensued in payment of the account , another entry would be made upon the books transferring to profit and loss all of the account with the exception of ...
Page 4
... entire amount of the debts from gross income in petitioner's return for that year , and the entire accounts were written off the books . No portion of the original " writedown " had previously been restored and the balance sheet at ...
... entire amount of the debts from gross income in petitioner's return for that year , and the entire accounts were written off the books . No portion of the original " writedown " had previously been restored and the balance sheet at ...
Page 7
... entire loans were determined to be worthless in 1918 when a loss on the entire account was claimed . In claiming the loss in 1918 , petitioner made no restora- tion of the amounts previously written off , and petitioner's balance sheet ...
... entire loans were determined to be worthless in 1918 when a loss on the entire account was claimed . In claiming the loss in 1918 , petitioner made no restora- tion of the amounts previously written off , and petitioner's balance sheet ...
Page 13
... entire balance of withdrawals was paid by his executrix . Under such circumstances , this Board held such withdrawals were not dividends , but loans by the corporation . At the same time we held : We recognize that a formal resolution ...
... entire balance of withdrawals was paid by his executrix . Under such circumstances , this Board held such withdrawals were not dividends , but loans by the corporation . At the same time we held : We recognize that a formal resolution ...
Page 47
... entire prior existence , it was engaged in business at Fort Wayne , as a jobber and wholesale dealer in carriage and buggy supplies and materials , blacksmith's supplies , iron , steel , and heavy hardware . The nearest places where ...
... entire prior existence , it was engaged in business at Fort Wayne , as a jobber and wholesale dealer in carriage and buggy supplies and materials , blacksmith's supplies , iron , steel , and heavy hardware . The nearest places where ...
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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