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 1
... result of deficiencies in income and profits tax determined by the Commissioner for 1919 , 1920 , and 1921 in the respective amounts of $ 9,729.44 , $ 2,676.04 , and $ 13,867.64 . The principal issues raised relate to the disallowance ...
... result of deficiencies in income and profits tax determined by the Commissioner for 1919 , 1920 , and 1921 in the respective amounts of $ 9,729.44 , $ 2,676.04 , and $ 13,867.64 . The principal issues raised relate to the disallowance ...
Page 8
... result that instead of accrued depreciation on build- ings and equipment to December 31 , 1916 , of $ 289,962.09 as claimed by the respondent , there is shown an amount of $ 197,248.50 . On a consideration of the evidence , we are of ...
... result that instead of accrued depreciation on build- ings and equipment to December 31 , 1916 , of $ 289,962.09 as claimed by the respondent , there is shown an amount of $ 197,248.50 . On a consideration of the evidence , we are of ...
Page 25
... result of that issue to be $ 4,307.09 , all in the year 1922 . FINDINGS OF FACT . For many years prior to 1920 Charles P. Limbert had been the dominating spirit and controlling stockholder in the Charles P. Lim- bert Co. located at ...
... result of that issue to be $ 4,307.09 , all in the year 1922 . FINDINGS OF FACT . For many years prior to 1920 Charles P. Limbert had been the dominating spirit and controlling stockholder in the Charles P. Lim- bert Co. located at ...
Page 37
... result of the offer made by Fear & Co. , previously referred to and accepted by the company at its meeting of July 13 , 1918 , a reorganization took place . After such reorganization the stock of the Doxsee Co. was held as follows ...
... result of the offer made by Fear & Co. , previously referred to and accepted by the company at its meeting of July 13 , 1918 , a reorganization took place . After such reorganization the stock of the Doxsee Co. was held as follows ...
Page 57
... result of the entire conversion in 1919 of these assets into cash through the acquisition of the stock and its cash sale , there was a loss amounting to $ 144,877.48 , and this amount should be used in the computation of the ...
... result of the entire conversion in 1919 of these assets into cash through the acquisition of the stock and its cash sale , there was a loss amounting to $ 144,877.48 , and this amount should be used in the computation of 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