Reports of the U.S. Board of Tax Appeals, Volume 27U.S. Government Printing Office, 1933 - Taxation |
From inside the book
Results 1-5 of 99
Page 11
... claimed a recom- putation of depletion on the ground that the reserves would be ex- hausted in 1920. In 1920 it reported the 1913 reserve at 250,000 tons and the value thereof at $ 605,000 . New ore was developed between 1920 and 1922 ...
... claimed a recom- putation of depletion on the ground that the reserves would be ex- hausted in 1920. In 1920 it reported the 1913 reserve at 250,000 tons and the value thereof at $ 605,000 . New ore was developed between 1920 and 1922 ...
Page 22
... claimed to have been able to cut only 2,492,286 of the 6,000,000 feet of cottonwood timber he had contracted for , as aforesaid , contained the following : Now , therefore , in consideration of the premises , I , M. E. Hughes , do ...
... claimed to have been able to cut only 2,492,286 of the 6,000,000 feet of cottonwood timber he had contracted for , as aforesaid , contained the following : Now , therefore , in consideration of the premises , I , M. E. Hughes , do ...
Page 23
... claimed , but this case has been submitted to us by both parties to this controversy the theory that the trespass created such a deficiency and that the petitioner had a cause of action against Hunter for the value of the timber taken ...
... claimed , but this case has been submitted to us by both parties to this controversy the theory that the trespass created such a deficiency and that the petitioner had a cause of action against Hunter for the value of the timber taken ...
Page 24
... claimed by him , then it would seem that no loss could be attributed to him until he had exhausted his legal remedies against his grantors , who had agreed to make good the deficiency in their contract with Hunter . The record would ...
... claimed by him , then it would seem that no loss could be attributed to him until he had exhausted his legal remedies against his grantors , who had agreed to make good the deficiency in their contract with Hunter . The record would ...
Page 30
... claimed on the return . The petitioner's net income for the year 1926 , as disclosed by the income tax return filed by it for that year , is overstated by the amount of $ 77,419.96 , representing expenses paid or incurred during that ...
... claimed on the return . The petitioner's net income for the year 1926 , as disclosed by the income tax return filed by it for that year , is overstated by the amount of $ 77,419.96 , representing expenses paid or incurred during that ...
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Common terms and phrases
acquired agreement allowed amount assessment assets Bamberger Bank basis Board bonds capital stock cash cent claimed COMMISSIONER OF INTERNAL common stock computing contract corporation cost court death decedent decedent's December 31 decision deduction deficiency depreciation determined Director distribution Docket Executors expenses February 28 filed FINDINGS OF FACT follows fund gain or loss gross income held included income tax income tax return interest INTERNAL REVENUE investment issue J. A. Folger January lease Lessee Lessor liability liquidation March net income opinion Orleans Terminal paid pany par value parties partnership payment period peti petitioner petitioner's Poncin preferred stock prior proceeding profits Promulgated purchase Railway Company real estate Realty received respect respondent respondent's Revenue Act securities sold Southern Railway Southern Railway Company statute stipulation stockholders supra taxable income taxpayer thereof tion tioner transaction transfer Tribune Company trust trust instrument United wife
Popular passages
Page 399 - reorganization' means (A) a merger or consolidation (including the acquisition by one- corporation of at least a majority of the voting stock and at least a majority of the total number of shares of all other classes of stock of another corporation, or substantially all the properties of another corporation...
Page 374 - President of , the corporation described in and which executed the foregoing instrument; that he knows the seal of said corporation; that the seal affixed to said instrument is such corporate seal; that it was so affixed by order of the Board of Directors of said Corporation and that he signed his name thereto by like order.
Page 73 - 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 68 - capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close .of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 819 - Future estates are either vested or contingent. They are vested, when there is a person in being, who would have an immediate right to the possession of the lands, upon the ceasing of the intermediate or precedent estate.
Page 17 - Farmers', fruit growers', or like associations organized and operated on a cooperative basis (a) for the purpose of marketing the products of members or other producers, and turning back to them the proceeds of sales, less the necessary marketing expenses...
Page 325 - That the value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Page 230 - ... (b) Nonresident aliens. — All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment...
Page 165 - As used In this section the term " amounts distributed In partial liquidation " means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock.
Page 473 - If an exchange is described in paragraph (1) but has the effect of the distribution of a dividend, then there shall be treated as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as Is not In excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be treated as gain from the exchange of property.