Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 76
... interest at the rate of 8 per cent . The salaries and interest on the undrawn portion were credited to the account of the officers within the taxable years . Held that the petitioner is entitled to deduct as an ordinary and necessary ...
... interest at the rate of 8 per cent . The salaries and interest on the undrawn portion were credited to the account of the officers within the taxable years . Held that the petitioner is entitled to deduct as an ordinary and necessary ...
Page 77
... interest . This interest was annually credited to him en the books of the petitioner . Van Horn had employed Stauss in 1903 and Haas in 1904 , and they remained in his employ continuously until the date of the incorporation . The ...
... interest . This interest was annually credited to him en the books of the petitioner . Van Horn had employed Stauss in 1903 and Haas in 1904 , and they remained in his employ continuously until the date of the incorporation . The ...
Page 78
United States. Board of Tax Appeals. that the undrawn salary was to draw interest at the rate of 8 per cent . No record appears in the minute book as to the matter of interest , but the testimony shows that it was acquiesced in in order ...
United States. Board of Tax Appeals. that the undrawn salary was to draw interest at the rate of 8 per cent . No record appears in the minute book as to the matter of interest , but the testimony shows that it was acquiesced in in order ...
Page 80
... interest thereon at 8 per cent , a similar rate of interest should be allowed on all undrawn salaries . While the minute book does not reflect any such decision , the petitioner's books of account show that for the years 1918 to 1920 ...
... interest thereon at 8 per cent , a similar rate of interest should be allowed on all undrawn salaries . While the minute book does not reflect any such decision , the petitioner's books of account show that for the years 1918 to 1920 ...
Page 102
... interest therein of which the decedent has at any time made a transfer , or with respect to which he has at any time ... interest in the beneficiaries at the time of execution , said : But it seems to us tolerably plain , that when the ...
... interest therein of which the decedent has at any time made a transfer , or with respect to which he has at any time ... interest in the beneficiaries at the time of execution , said : But it seems to us tolerably plain , that when 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