Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 40
... gross income on account of amortization of cost of patent . FINDINGS OF FACT . The petitioner is a Pennsylvania corporation engaged in manu- facturing and selling brooms . It filed an income and profits - tax return for the calendar ...
... gross income on account of amortization of cost of patent . FINDINGS OF FACT . The petitioner is a Pennsylvania corporation engaged in manu- facturing and selling brooms . It filed an income and profits - tax return for the calendar ...
Page 41
... gross income the difference between its book inventory at June 30 , 1919 , and the actual inventory of cane and bamboo and of manufactured brooms in the amounts of $ 840 and $ 895.17 , respectively . The Commissioner has assumed that ...
... gross income the difference between its book inventory at June 30 , 1919 , and the actual inventory of cane and bamboo and of manufactured brooms in the amounts of $ 840 and $ 895.17 , respectively . The Commissioner has assumed that ...
Page 77
... gross sales and net earn- ings , which were as follows : 19 : 4 1915 . 1916 . 117 Year Gross sales Net earnings $ 19 , 624. 26 121 , 144. 03 197 , 894.57 473 , 394.26 $ 9,389.62 21 , 302.69 49,817.82 92 , 961. 29 934 , 989. 23 95 , 822 ...
... gross sales and net earn- ings , which were as follows : 19 : 4 1915 . 1916 . 117 Year Gross sales Net earnings $ 19 , 624. 26 121 , 144. 03 197 , 894.57 473 , 394.26 $ 9,389.62 21 , 302.69 49,817.82 92 , 961. 29 934 , 989. 23 95 , 822 ...
Page 101
United States. Board of Tax Appeals. The respondent included in the gross estate the value of all the property held by the trustees under these four instruments at the date of the death , determining the gross estate to be $ 1,055,000.03 ...
United States. Board of Tax Appeals. The respondent included in the gross estate the value of all the property held by the trustees under these four instruments at the date of the death , determining the gross estate to be $ 1,055,000.03 ...
Page 102
... gross estate of the decedent shall be deter- mined by including the value at the time of his death of all property , real or personal , tangible or intangible , wherever situated- ( c ) To the extent of any interest therein of which the ...
... gross estate of the decedent shall be deter- mined by including the value at the time of his death of all property , real or personal , tangible or intangible , wherever situated- ( c ) To the extent of any interest therein of which the ...
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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