Reports of the Tax Court of the United States, Volume 23U.S. Government Printing Office, 1956 - Law reports, digests, etc |
From inside the book
Results 1-5 of 100
Page iii
... S. MERSCH , Clerk . O. W. SCHOENFELDER , Administrative Officer . 1 Judge Baar died October 14 , 1954 . 2 Judge Pierce took the oath of office on March 21 , 1955 . TABLE OF PROCEEDINGS REPORTED . Page . Ackley , Roswell III.
... S. MERSCH , Clerk . O. W. SCHOENFELDER , Administrative Officer . 1 Judge Baar died October 14 , 1954 . 2 Judge Pierce took the oath of office on March 21 , 1955 . TABLE OF PROCEEDINGS REPORTED . Page . Ackley , Roswell III.
Page x
... March 15 , 1945 . When petitioner left Yugoslavia in 1940 , he had all of his stock in Ris corporation transferred into the name of Ivo Mundorfer as his nominee , who remained in Yugoslavia , for the purpose of the safekeep- ing of the ...
... March 15 , 1945 . When petitioner left Yugoslavia in 1940 , he had all of his stock in Ris corporation transferred into the name of Ivo Mundorfer as his nominee , who remained in Yugoslavia , for the purpose of the safekeep- ing of the ...
Page 7
... March 8 , 1950 , approving the final account of the trustee and directing distribu- tion of funds , the court allowed in full the claim in the amount of $ 96,893.26 . In the order the court found that after payment of ad- ministrative ...
... March 8 , 1950 , approving the final account of the trustee and directing distribu- tion of funds , the court allowed in full the claim in the amount of $ 96,893.26 . In the order the court found that after payment of ad- ministrative ...
Page 53
... March .. $ 57.50 $ 57.50 $ 55.00 $ 42.50 55.00 57.50 55.00 42.50 55.00 57.50 52.50 42.50 April .. May . June . July . August September . October . 57.50 60.00 50.00 45.00 57.50 60.00 50.00 45.00 60.00 60.00 50.00 45.00 60.00 60.00 42.50 ...
... March .. $ 57.50 $ 57.50 $ 55.00 $ 42.50 55.00 57.50 55.00 42.50 55.00 57.50 52.50 42.50 April .. May . June . July . August September . October . 57.50 60.00 50.00 45.00 57.50 60.00 50.00 45.00 60.00 60.00 50.00 45.00 60.00 60.00 42.50 ...
Page 57
... March 11 , 1936 , petitioner and Sutherland entered into an agree- ment whereby , among other things , Sutherland granted to petitioner the exclusive right to use the processes and apparatus described in the Sutherland patents and ...
... March 11 , 1936 , petitioner and Sutherland entered into an agree- ment whereby , among other things , Sutherland granted to petitioner the exclusive right to use the processes and apparatus described in the Sutherland patents and ...
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Common terms and phrases
agreement alimony amount assets average base period basis capital gain cash cent certiorari claimed collector of internal COMMISSIONER OF INTERNAL computing contract corporation cost Court Dahar Cury decedent decedent's December decree deduction deficiency distribution dividend Docket earnings estate tax excess profits tax expenses fair market value farm Feagans Federal Housing Administration filed FINDINGS OF FACT fiscal year ended follows Ford Motor Company gross income held included income tax income tax return interest Internal Revenue Code inventory issue January January 31 lease liability loss March 31 McBride ment mortgage October operation option ordinary income paid parties partnership payment period net income peti petitioner petitioner's policies prior purchase purposes pursuant received record rental respondent determined respondent's Rule 50 section 722 shares sold stipulated stockholders supra taxable taxpayer tion tioner tract trade or business transferred trust wife
Popular passages
Page 178 - If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof...
Page 8 - Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any State or Territory or of the District of Columbia, any deficiency (together with all interest, additional amounts, or additions to the tax provided for by law...
Page 178 - Gains and losses from involuntary conversion and from the sale or exchange of certain property used in the trade or business — (1) Definition of property used in the trade or business. For the purposes of this subsection, the term "property used In the trade or business...
Page 584 - Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed without allowance for depletion) from the property, except that in no case shall the depletion allowance be less than it would be if computed without reference to this paragraph.
Page 193 - ... even if such taxpayer is deceased, or is under a legal disability, or. in the case of a corporation, has terminated its existence.
Page 913 - To the extent of the amount receivable by all other beneficiaries as Insurance under policies...
Page 458 - Property Used in the Trade or Business. — "(1) Definition of property used in the trade or business. — For the purposes of this subsection, the term 'property used in the trade or business...
Page 794 - In the case of a taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken Into account In computing net capital gain, net capital loss, and net Income : "100 per centum If the capital asset has been held for not more than 6 months ; "50 per centum if the capital asset has been held for more than 6 months.
Page 198 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate...
Page 535 - ... and income derived from salaries, wages, or compensation for personal service ... of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.