Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Page 2
... transfer the entire account from the active ledger to the suspense . ledger and if further delay ensued in payment of the account , another entry would be made upon the books transferring to profit and loss all of the account with the ...
... transfer the entire account from the active ledger to the suspense . ledger and if further delay ensued in payment of the account , another entry would be made upon the books transferring to profit and loss all of the account with the ...
Page 28
... transfer of 1,010 shares of the stock of the Charles P. Limbert Co. by Charles P. Limbert to his sister , Clara T. Limbert , in December , 1920 , was a valid , bona fide and completed gift on that date and passed to her a complete title ...
... transfer of 1,010 shares of the stock of the Charles P. Limbert Co. by Charles P. Limbert to his sister , Clara T. Limbert , in December , 1920 , was a valid , bona fide and completed gift on that date and passed to her a complete title ...
Page 29
... transfer of December , 1920. The respondent contends that the circumstances tending to show the gift was not bona fide are : ( 1 ) That the proceeds from the sale of the stock went to Charles P. Limbert and not to Clara T. Limbert ; ( 2 ) ...
... transfer of December , 1920. The respondent contends that the circumstances tending to show the gift was not bona fide are : ( 1 ) That the proceeds from the sale of the stock went to Charles P. Limbert and not to Clara T. Limbert ; ( 2 ) ...
Page 32
... transfer was made to the petitioner , the corporation was still in existence but not doing business and no steps had been taken to force it into bank- ruptcy or a receivership . In 1920 , after the petitioner acquired the notes , the ...
... transfer was made to the petitioner , the corporation was still in existence but not doing business and no steps had been taken to force it into bank- ruptcy or a receivership . In 1920 , after the petitioner acquired the notes , the ...
Page 49
... transferred certain of its assets to the Mossman- Yarnelle Co. , a new corporation organized to take over and continue the business . The resolution passed by the board of directors of the ... transfer 145 ) 49 MOSSMAN , YARNELLE & CO .
... transferred certain of its assets to the Mossman- Yarnelle Co. , a new corporation organized to take over and continue the business . The resolution passed by the board of directors of the ... transfer 145 ) 49 MOSSMAN , YARNELLE & CO .
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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