U.S. Tax Cases, Volume 52, Issue 1Commerce Clearing House, 1952 - Income tax 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
Contents
of FullText Decisions | 45-144 |
United States on Fed | 45-205 |
Income Tax Court Decisions | 45-762 |
Copyright | |
3 other sections not shown
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Common terms and phrases
action affirmed agreement alimony amended amount assessed assets Back reference Bank capital gain cash CCH Dec certificates charge Circuit Judges claim for refund Code Sec Collector of Internal Comm'r Commissioner of Internal Company computed Conclusions of Law contract corporation Court of Appeals December 31 decision deduction defendant deficiency Delaware corporation determined distribution District Court dividends entitled evidence excess profits tax expenses filed Findings of Fact funds Government gross income Guam held Helvering income tax return interest Internal Revenue Code issued January judgment lease Lias liens liquidation loss ment net income opinion paid parties partners partnership payment petitioner plaintiff poration preferred stock prior purchase question received reported Section shares statute stockholders Supp supra Tax Court tax liens taxable taxpayer thereof tion transaction transfer trust United States Attorney United States Court USTC wife William G