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 v
... Trust No. 90- Ajax Coal Co .... Alabama Cotton Oil Co ... 1418 1391 1409 1406 1394 1409 1416 1397 1396 1413 1411 1402 1420 1420 1422 1416 1395 1408 1407 1414 1394 Alabama Water Co ..... Albert Pick & Co .... Albert Sklarek Co ...
... Trust No. 90- Ajax Coal Co .... Alabama Cotton Oil Co ... 1418 1391 1409 1406 1394 1409 1416 1397 1396 1413 1411 1402 1420 1420 1422 1416 1395 1408 1407 1414 1394 Alabama Water Co ..... Albert Pick & Co .... Albert Sklarek Co ...
Page vi
... Trust No. 2-1485_ 1406 Angelina Hardwood Co .. 1408 Anmuth Stores Co --- 1393 Ann Arbor Lumber Co. , Ltd .. 1412 ... Trust No. 5504 . Bamberger , Louis- Bank of Commerce & Trust Co ... Bank of Italy , Trustee . Bank of Italy , San ...
... Trust No. 2-1485_ 1406 Angelina Hardwood Co .. 1408 Anmuth Stores Co --- 1393 Ann Arbor Lumber Co. , Ltd .. 1412 ... Trust No. 5504 . Bamberger , Louis- Bank of Commerce & Trust Co ... Bank of Italy , Trustee . Bank of Italy , San ...
Page ix
... Trust No. S - 3672_ . 1421 Byrne , Thomas J .... 1406 C. Swanston & Son , Inc ... C. A. Connor Ice Cream Co. C. A. ... Trust Co. , Trustee , Trust No. 177- Callahan , John W. , Estate , Transferee ... Callahan Zinc - Lead Co____ Callison ...
... Trust No. S - 3672_ . 1421 Byrne , Thomas J .... 1406 C. Swanston & Son , Inc ... C. A. Connor Ice Cream Co. C. A. ... Trust Co. , Trustee , Trust No. 177- Callahan , John W. , Estate , Transferee ... Callahan Zinc - Lead Co____ Callison ...
Page x
... Trust No. 144 , N. S. Carver , Amos D. Casey - Hedges Co .. Caspari & Virmond Co .. 1414 1421 60 60 304 1420 1404 1399 1411 1422 1416 1404 1406 1394 , 1420 1414 Cassatt , Minnie Fell , Trust . 1421 Cassel , Ernest Joseph , Estate . 1417 ...
... Trust No. 144 , N. S. Carver , Amos D. Casey - Hedges Co .. Caspari & Virmond Co .. 1414 1421 60 60 304 1420 1404 1399 1411 1422 1416 1404 1406 1394 , 1420 1414 Cassatt , Minnie Fell , Trust . 1421 Cassel , Ernest Joseph , Estate . 1417 ...
Page xiii
... Trust No. 5017 . 1417 Devol , Joseph A. , Transferee . 1418 Dexter , C. E. , Transferee 1422 Dexter , Mrs. J. J. , Transferee .. 1422 Devo , Walter C. , Estate- 1414 Diamond T. Motor Car Co .. 1404 Dibble , William J. , Estate ...
... Trust No. 5017 . 1417 Devol , Joseph A. , Transferee . 1418 Dexter , C. E. , Transferee 1422 Dexter , Mrs. J. J. , Transferee .. 1422 Devo , Walter C. , Estate- 1414 Diamond T. Motor Car Co .. 1404 Dibble , William J. , Estate ...
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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...