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
... included in invested capital , but these cases do not in the opinion of the Board justify the conclusion that such withdrawals were bona fide loans by the corporation to the stockholders , so as to warrant their inclusion in invested ...
... included in invested capital , but these cases do not in the opinion of the Board justify the conclusion that such withdrawals were bona fide loans by the corporation to the stockholders , so as to warrant their inclusion in invested ...
Page 14
... included among the corpo- ration's assets and also in statements submitted to the county taxing authorities . Comey acknowledged his indebtedness to the corpora- tion . No other officer or stockholder of the corporation with- drew any ...
... included among the corpo- ration's assets and also in statements submitted to the county taxing authorities . Comey acknowledged his indebtedness to the corpora- tion . No other officer or stockholder of the corporation with- drew any ...
Page 28
... included such amount in the Federal estate - tax return . John P. Homiller , the coexecutor , had nothing to do with the preparation of either the inventory or the return and did not know that the proceeds from the sale and exchange of ...
... included such amount in the Federal estate - tax return . John P. Homiller , the coexecutor , had nothing to do with the preparation of either the inventory or the return and did not know that the proceeds from the sale and exchange of ...
Page 29
... included in the inventory of the estate in the probate proceedings and in the estate - tax return to the Federal Government ; ( 4 ) that the amount of such proceeds was included in an attempted trust which Charles Limbert purported to ...
... included in the inventory of the estate in the probate proceedings and in the estate - tax return to the Federal Government ; ( 4 ) that the amount of such proceeds was included in an attempted trust which Charles Limbert purported to ...
Page 41
... included that amount in invested capital , which was equal to 25 per cent of the capital stock outstanding . OPINION . SMITH : 1. The first question presented is whether the petitioner is entitled to deduct from gross income the ...
... included that amount in invested capital , which was equal to 25 per cent of the capital stock outstanding . OPINION . SMITH : 1. The first question presented is whether the petitioner is entitled to deduct from gross income the ...
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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