Reports of the Tax Court of the United States, Volume 30U.S. Government Printing Office, 1959 - Law reports, digests, etc |
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Results 1-5 of 100
Page 26
... Company which the corporation usually arranged to coincide with her trips in order that she might " hear a report of what has been going on . " During the years 1949 to 1953 , inclusive , the offices of the Virginia Hotel Company were ...
... Company which the corporation usually arranged to coincide with her trips in order that she might " hear a report of what has been going on . " During the years 1949 to 1953 , inclusive , the offices of the Virginia Hotel Company were ...
Page 42
... Company ( hereinafter referred to as American Tobacco ) , Camels , made by R. J. Reynolds Tobacco Company ( hereinafter referred to as Reynolds ) , Chesterfields , made by Liggett & Myers Tobacco Company ( hereinafter referred to as ...
... Company ( hereinafter referred to as American Tobacco ) , Camels , made by R. J. Reynolds Tobacco Company ( hereinafter referred to as Reynolds ) , Chesterfields , made by Liggett & Myers Tobacco Company ( hereinafter referred to as ...
Page 144
... Company in Abadan , Iran , to perform such duties and for such hours of work as may be assigned to him during the ... Company's obligations and responsibilities shall be limited to the obligations expressly provided for herein . 3. In ...
... Company in Abadan , Iran , to perform such duties and for such hours of work as may be assigned to him during the ... Company's obligations and responsibilities shall be limited to the obligations expressly provided for herein . 3. In ...
Page 145
... Company agrees to furnish transportation and traveling expenses to the Employee as follows : A. Bus , airplane or railroad transportation , including Pullman , from the Employee's home in the United States to point of embarkation for ...
... Company agrees to furnish transportation and traveling expenses to the Employee as follows : A. Bus , airplane or railroad transportation , including Pullman , from the Employee's home in the United States to point of embarkation for ...
Page 157
... Company , for purposes of depreciation , amortization , and sale or other disposition , of the assets it acquired through the liquidation of the Allis Hotel Corporation whose stock was acquired by Trianon Hotel Company . In Docket Nos ...
... Company , for purposes of depreciation , amortization , and sale or other disposition , of the assets it acquired through the liquidation of the Allis Hotel Corporation whose stock was acquired by Trianon Hotel Company . In Docket Nos ...
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Common terms and phrases
acquired additional agreed agreement Allis Corporation allowed amount assets bank base period basis Bausch & Lomb beneficiary bonds capital gain cash cent cigarette paper claimed common stock Company computing contract cost Court debts decedent December 31 deduction deficiency depreciation directors distribution dividends Docket earnings employees entitled excess profits tax expenses Federal filed FINDINGS OF FACT follows franchise gross income held hereinafter Hoguet income tax income tax return installment interest Internal Revenue Code issue J. I. Morgan January lease liability loan ment mill mortgage net income ordinary income paid parties payable payments peti petitioner petitioner's preferred stock prior production pulp purchase purposes pursuant quartzite received rental respect respondent determined respondent's Riggs section 23 sell shareholders shares sold stipulated stockholders supra taxable taxpayer tion tioner trade or business transaction transfer Trianon trust trust instrument United wife
Popular passages
Page 128 - All other property acquired after marriage by either husband or wife, or both, including real property situated in this state, and personal property wherever situated, heretofore or hereafter, acquired while domiciled elsewhere, which would not have been the separate property of either if acquired while domiciled in this state, is community property...
Page 312 - In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case...
Page 939 - For purposes of this section, the term "collapsible corporation" means a corporation formed or availed of principally for the manufacture, construction, or production of property, for the purchase of property which (In the hands of the corporation) is...
Page 228 - An exemption of $50,000; (b) In the case of a nonresident, by deducting from the value of that part of his gross estate which at the time of his death is situated in the United States...
Page 312 - In the case of property held in trust, the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.
Page 30 - permanent establishment" when used with respect to an enterprise of one of the contracting parties means a branch, management, factory or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf.
Page 528 - If a corporation cancels or redeems its stock (whether or not such stock was issued as a stock dividend) at such time and in such manner as to make the distribution and cancellation or redemption in whole or in part essentially equivalent to the distribution of a taxable dividend...
Page 597 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Page 372 - ... such timber, and the adjusted depletion basis thereof, shall be considered as though it were a gain or loss, as the case may be, on the sale of such timber.
Page 693 - The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer by this title or by any prior income, excess-profits, or war-profits tax Act.