Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 44
... period " means the calendar years 1911 , 1912 , and 1913 , or , if a corporation was not in existence during the whole of such period , then as many of such years during the whole of which the corporation was in existence . SEC . 311 ...
... period " means the calendar years 1911 , 1912 , and 1913 , or , if a corporation was not in existence during the whole of such period , then as many of such years during the whole of which the corporation was in existence . SEC . 311 ...
Page 49
... Period Investment at beginning of period Earnings Jentary 1 , 1901 , to December 31 , 1901 . Jary 1 , 1902 , to December 31 , 1902 . Jury 1 , 19 , to December 31 , 1903 . Jisory 1 , 1904 , to December 31 , 1904 .. Jary 1 , 1965 , to ...
... Period Investment at beginning of period Earnings Jentary 1 , 1901 , to December 31 , 1901 . Jary 1 , 1902 , to December 31 , 1902 . Jury 1 , 19 , to December 31 , 1903 . Jisory 1 , 1904 , to December 31 , 1904 .. Jary 1 , 1965 , to ...
Page 92
... period computed under this title at the rates for the calendar year 1918 which the portion of such period falling within the calendar year 1918 is of the entire period : Provided , That in the case of a personal service corporation the ...
... period computed under this title at the rates for the calendar year 1918 which the portion of such period falling within the calendar year 1918 is of the entire period : Provided , That in the case of a personal service corporation the ...
Page 97
... period of distribution ; and that in case any of the children should die without lawful issue , or leaving lawful issue and all such issue should subse- quently die , before the time of distribution , the share of the income to which ...
... period of distribution ; and that in case any of the children should die without lawful issue , or leaving lawful issue and all such issue should subse- quently die , before the time of distribution , the share of the income to which ...
Page 99
... period of distribution , the share of principal of such child should go to such issue per stirpes , and in case any of the distributees , that is , the grandchildren of Anthony Gerard Van Schaick , the grantor's husband , should die ...
... period of distribution , the share of principal of such child should go to such issue per stirpes , and in case any of the distributees , that is , the grandchildren of Anthony Gerard Van Schaick , the grantor's husband , should die ...
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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