Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Results 1-5 of 100
Page 27
... reason for the making of the gift , except that he desired his sister to have the stock . No dividends were paid on the stock of the Charles P. Limbert Co. after the date of the gift in 1920 until about January 25 , 1922 , at which time ...
... reason for the making of the gift , except that he desired his sister to have the stock . No dividends were paid on the stock of the Charles P. Limbert Co. after the date of the gift in 1920 until about January 25 , 1922 , at which time ...
Page 31
... reason for charging off $ 2.000 in 1921 . Judgment will be entered for the respondent . Considered by STERNHAGEN , LANSDON , and ARUNDELL . J. H. HULME , PETITIONER , V. COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket No. 11027 ...
... reason for charging off $ 2.000 in 1921 . Judgment will be entered for the respondent . Considered by STERNHAGEN , LANSDON , and ARUNDELL . J. H. HULME , PETITIONER , V. COMMISSIONER OF INTERNAL REVENUE , RESPONDENT . Docket No. 11027 ...
Page 39
... reason to question the arrangement that was made . Under the facts the petitioners must be held to be affiliated with the subsidiary company during the calendar years 1919 , 1920 , and 1921 . Fear & Co. claims that it made a loan to the ...
... reason to question the arrangement that was made . Under the facts the petitioners must be held to be affiliated with the subsidiary company during the calendar years 1919 , 1920 , and 1921 . Fear & Co. claims that it made a loan to the ...
Page 45
... reason of personal service ; from the other part by reason of the employment of capital . The nature of that part of the partnership business , the income of which was derived from the employment of capital , is not disclosed . Likewise ...
... reason of personal service ; from the other part by reason of the employment of capital . The nature of that part of the partnership business , the income of which was derived from the employment of capital , is not disclosed . Likewise ...
Page 52
... reason that the salary of each should be $ 20,000.00 , based on comparison with salaries of similar executives of concerns en- gaging in similar business to that of this company . To Henry J. Miller , Secretary and Traveling ...
... reason that the salary of each should be $ 20,000.00 , based on comparison with salaries of similar executives of concerns en- gaging in similar business to that of this company . To Henry J. Miller , Secretary and Traveling ...
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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