Reports of the U.S. Board of Tax Appeals, Volume 13U.S. Government Printing Office, 1929 - Taxation |
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Page i
United States. Board of Tax Appeals. REPORTS OF THE UNITED STATES BOARD OF TAX APPEALS / 924 APPEALS Volume 13 ( Cite 13 B. T. A. ) CHARLES E. GEBHARDT Reporter UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON : 1929 For sale by the ...
United States. Board of Tax Appeals. REPORTS OF THE UNITED STATES BOARD OF TAX APPEALS / 924 APPEALS Volume 13 ( Cite 13 B. T. A. ) CHARLES E. GEBHARDT Reporter UNITED STATES GOVERNMENT PRINTING OFFICE WASHINGTON : 1929 For sale by the ...
Page xxxviii
United States. Board of Tax Appeals. Page . Toledo Pipe Threading Machine Co .. Tomfohrde , Andreas , Estate . Tooker ... United Baking Co .... 1410 United Paper Co ..... 1408 United States Dairy Products Corporation 1392 United States ...
United States. Board of Tax Appeals. Page . Toledo Pipe Threading Machine Co .. Tomfohrde , Andreas , Estate . Tooker ... United Baking Co .... 1410 United Paper Co ..... 1408 United States Dairy Products Corporation 1392 United States ...
Page xliii
United States. Board of Tax Appeals. TABLE OF CASES CITED . Aiken , Friend M. , 10 B. T. A. 553 .. Aldridge v . United States , 64 Ct . Cls . 424 . Alexander & Garrett v . United States , 21 Fed . ( 2d ) 547 . Page . 530 , 740 216 All ...
United States. Board of Tax Appeals. TABLE OF CASES CITED . Aiken , Friend M. , 10 B. T. A. 553 .. Aldridge v . United States , 64 Ct . Cls . 424 . Alexander & Garrett v . United States , 21 Fed . ( 2d ) 547 . Page . 530 , 740 216 All ...
Page xlv
United States. Board of Tax Appeals. Page . Chicago Railway Equipment Co. v . Blair , 20 Fed . ( 2d ) 10 ... Chicago , Rock Island & P. Ry . Co. v . Bond , 240 U. S. 449 . Choctaw , Oklahoma & Gulf R. R. Co. v . Mackey , 256 U. S. 531 ...
United States. Board of Tax Appeals. Page . Chicago Railway Equipment Co. v . Blair , 20 Fed . ( 2d ) 10 ... Chicago , Rock Island & P. Ry . Co. v . Bond , 240 U. S. 449 . Choctaw , Oklahoma & Gulf R. R. Co. v . Mackey , 256 U. S. 531 ...
Page xlix
United States. Board of Tax Appeals. Libby & Blouin , Ltd. , 4 B. T. A. 910- Liberty Light & Power Co. , 4 B. T. A. 155 . Lihue Plantation Co. , Ltd. , 2 B. T. A. 740 . Linstead v . Chesapeake & Ohio Ry . Co. , 276 U. S. 28 . Loek ...
United States. Board of Tax Appeals. Libby & Blouin , Ltd. , 4 B. T. A. 910- Liberty Light & Power Co. , 4 B. T. A. 155 . Lihue Plantation Co. , Ltd. , 2 B. T. A. 740 . Linstead v . Chesapeake & Ohio Ry . Co. , 276 U. S. 28 . Loek ...
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Common terms and phrases
additional agreement alleged allowed amount Arthur Letts assessment assets bank basis Board capital stock cash cent charged claimed coal COMMISSIONER OF INTERNAL computing contract corporation cost court decedent December 31 deduction from gross deficiency in income depreciation determined disallowed dividends Docket Dodge earnings entered under Rule Esperson evidence executors expenses fair market value filed FINDINGS OF FACT fiscal year ended follows funds gross income held Horace E included income and profits income tax income-tax return interest INTERNAL REVENUE inventory invested capital issue January January 31 July Klaw & Erlanger land lease loss Lumber March net income opinion paid par value parties partnership payment peti petitioner petitioner's Phelps Dodge Corporation prior proceeding profits taxes purchase question real estate received redetermination reserve respondent Revenue Act Rule 50 sold statute statute of limitations stockholders taxable taxpayer thereof tion tioner trust
Popular passages
Page 444 - KNOW ALL MEN BY THESE PRESENTS: That of , , as principal, and of , as surety — , are held and firmly bound unto the United States of America in the sum of Dollars, lawful money of the United States, for the payment of which, well and truly to be made, we bind ourselves, and each of us, our heirs, successors, executors, administrators or assigns, jointly and severally, firmly by these presents.
Page 796 - The amount of income taxes imposed by this title shall be assessed within two years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period.
Page 26 - ... taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Page 473 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for...
Page 580 - In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors...
Page 144 - ... gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations.
Page 268 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.
Page 641 - Sec. 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business...
Page 28 - ... payments, required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise...
Page 350 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer...