Reports of the U.S. Board of Tax Appeals, Volume 13U.S. Government Printing Office, 1929 - Taxation |
From inside the book
Results 1-5 of 100
Page 7
... consideration flowing from the lessees to the lessors under the lease , and the recovery of said amount by the ... considerations alone , and that the subsequent reacquisi- tion of that stock by the petitioner in no way affected the ...
... consideration flowing from the lessees to the lessors under the lease , and the recovery of said amount by the ... considerations alone , and that the subsequent reacquisi- tion of that stock by the petitioner in no way affected the ...
Page 42
... consideration of contracts with Messrs . Wetherbee , McInnes and McCarty and other considerations , he to dispose of said bonds and stock to certain banking and business interests and out of the purchase price received to pay various ...
... consideration of contracts with Messrs . Wetherbee , McInnes and McCarty and other considerations , he to dispose of said bonds and stock to certain banking and business interests and out of the purchase price received to pay various ...
Page 43
... consideration for the stocks and bonds issued . The Treasurer , Mr. Furber , explains the absence of any accounting for these items as being due to instruction or suggestion of the auditors , Scovell , Welling- ton & Co. , to the effect ...
... consideration for the stocks and bonds issued . The Treasurer , Mr. Furber , explains the absence of any accounting for these items as being due to instruction or suggestion of the auditors , Scovell , Welling- ton & Co. , to the effect ...
Page 71
... consideration . About February , 1926 , a revenue agent made an investigation of the partnership returns for 1920 and 1921 and for a period ended July 31 , 1922. During the investigation he found that ( 69 ) 71 THOMAS L. ROSS ET AL ...
... consideration . About February , 1926 , a revenue agent made an investigation of the partnership returns for 1920 and 1921 and for a period ended July 31 , 1922. During the investigation he found that ( 69 ) 71 THOMAS L. ROSS ET AL ...
Page 91
... consideration in money or money's worth , in contempla- tion of or intended to take effect in possession or enjoyment at or after the decedent's death , to or for the use of the United States , any State , Territory , any Political ...
... consideration in money or money's worth , in contempla- tion of or intended to take effect in possession or enjoyment at or after the decedent's death , to or for the use of the United States , any State , Territory , any Political ...
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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...