Reports of the Tax Court of the United States, Volume 14U.S. Government Printing Office, 1950 - Law reports, digests, etc Final issue of each volume includes table of cases reported in the volume. |
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United States. Tax Court. REPORTS OF THE TAX COURT OF THE UNITED STATES COURT OF THE UNITED UIS THE TAX STATES JANUARY 1 , 1950 , to JUNE 30 , 1950 Volume 14 ( Cite 14 T. C. ) RUFUS B. FUNK ACTING REPORTER UNITED STATES GOVERNMENT ...
United States. Tax Court. REPORTS OF THE TAX COURT OF THE UNITED STATES COURT OF THE UNITED UIS THE TAX STATES JANUARY 1 , 1950 , to JUNE 30 , 1950 Volume 14 ( Cite 14 T. C. ) RUFUS B. FUNK ACTING REPORTER UNITED STATES GOVERNMENT ...
Page 36
United States. Tax Court. accede to that request . Furthermore , he substituted instead a different provision of his ... United States license fees for use of the patents , in which petitioner had no interest , held not to constitute ...
United States. Tax Court. accede to that request . Furthermore , he substituted instead a different provision of his ... United States license fees for use of the patents , in which petitioner had no interest , held not to constitute ...
Page 44
United States. Tax Court. OPINION . OPPER , Judge : Whether petitioner was a personal holding company and thus liable to the corresponding surtax depends as the case is presented upon whether the income it received was from " royalties ...
United States. Tax Court. OPINION . OPPER , Judge : Whether petitioner was a personal holding company and thus liable to the corresponding surtax depends as the case is presented upon whether the income it received was from " royalties ...
Page 123
... United Carbon Co. , which provided , inter alia : ( 1 ) That petitioner would transport through its pipe lines such natural gas as should be produced from wells of United , and such wells as it might later drill , located in seven ...
... United Carbon Co. , which provided , inter alia : ( 1 ) That petitioner would transport through its pipe lines such natural gas as should be produced from wells of United , and such wells as it might later drill , located in seven ...
Page 124
United States. Tax Court. ( 5 ) That United was to pay petitioner 9 cents per thousand cubic feet for all gas gathered by means of petitioner's pipe lines and de- livered to the companies purchasing such gas from United , the measurement ...
United States. Tax Court. ( 5 ) That United was to pay petitioner 9 cents per thousand cubic feet for all gas gathered by means of petitioner's pipe lines and de- livered to the companies purchasing such gas from United , the measurement ...
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acquired adjusted agreement amount Archbold-Hagner assets average base period basis beneficiaries bonds cash cent certificates claimed COMMISSIONER OF INTERNAL common stock compensation computed contract corporation Court death decedent decedent's December 28 December 31 deductions deficiency determined distribution dividend Docket earnings employees entitled estate tax excess profits tax expenses Fageol Feldman filed FINDINGS OF FACT fiscal follows Funk gift tax gross estate gross income Hall-Scott held Helen Saunders Helvering included income tax interest Internal Revenue Code issued January liability mortgage Northern Trust Co operation paid partners partnership patents payable payment pension period net income peti petitioner petitioner's prior proration purchase purpose receipt received renegotiation respect respondent salary Seagram section 107 section 722 shares Spar stipulated stockholders supra taxable taxpayer thereof tion tioner transfer trust trust instrument United wife York
Popular passages
Page 370 - Gross income" includes 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, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income derived...
Page 203 - If an exchange would be within the provisions of subsection (b), (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Page 203 - No gain or loss shall be recognized If property is transferred to a corporation by one or more persons solely In exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are in control of the corporation...
Page 332 - person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation. (2) Partnership and partner. The term "partnership...
Page 663 - ... for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death (1) the possession or enjoyment of, or the right to the income from, the property, or (2) the right, either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom; except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Page 296 - The basis upon which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis provided in section 113 (b) for the purpose of determining the gain upon the sale or other disposition of such property.
Page 179 - Upon the sale or exchange of property the entire amount of the gain or loss, determined under section 111, shall be recognized, except as hereinafter provided in this section.
Page 144 - Intervals, then, to the extent that It Is paid or credited or to be distributed out of Income from property, it shall be...
Page 673 - ... shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.