Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 18
... necessary to its existence in the beginning . In Empire Fuel Co. v . Hayes , supra , the court found that a corporation which had borrowed all of the money used to purchase and operate a mine had no invested capital and was , therefore ...
... necessary to its existence in the beginning . In Empire Fuel Co. v . Hayes , supra , the court found that a corporation which had borrowed all of the money used to purchase and operate a mine had no invested capital and was , therefore ...
Page 43
... necessary . Neither does the record disclose the relative proportion of such business during partnership operation compared with cor- porate operation . For the years 1911 , 1912 , and 1913 , the partner- ship capital and net income ...
... necessary . Neither does the record disclose the relative proportion of such business during partnership operation compared with cor- porate operation . For the years 1911 , 1912 , and 1913 , the partner- ship capital and net income ...
Page 45
... necessary , and in a part of which the income was derived from personal service . We do not know nor can we assume that that part of the business of the petitioner in which the employment of capital was necessary is , in fact , a ...
... necessary , and in a part of which the income was derived from personal service . We do not know nor can we assume that that part of the business of the petitioner in which the employment of capital was necessary is , in fact , a ...
Page 67
... necessary expenses . Only $ 11,910 , went to the stock- holders of petitioner . The subscribers to petitioner's system were located in different sections of the country and for petitioner to render proper service to its subscribers , it ...
... necessary expenses . Only $ 11,910 , went to the stock- holders of petitioner . The subscribers to petitioner's system were located in different sections of the country and for petitioner to render proper service to its subscribers , it ...
Page 68
... necessary information to enable petitioner to render satisfactory service to its subscribers . It is not made clear how many employees in various capacities petitioner en- gaged , nor just what was paid each , though the secretary of ...
... necessary information to enable petitioner to render satisfactory service to its subscribers . It is not made clear how many employees in various capacities petitioner en- gaged , nor just what was paid each , though the secretary of ...
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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