Estates and trusts- Capital assets, sale by trustee.... Estate administered prior to passage of taxing Act... Exchange, stock between stockholders, effect on paid-in capital..| Building and loan association, insurance agency conducted by. Cemetery company.. Hospital association for corporation employees. Insurance company, mutual liability, created by State legis- ture..... 1883 105 Lyceum and Chautauqua association.. 1886 203 Newspaper not exclusively religious.. Extension of time, amended returns, appreciation invested capital. F. Farmers-- Compensation for board, etc., furnished relative, profits tax Gain or loss-Continued. Sale of property- Acquired prior to March 1, 1913.. Assets, intangible, method of determining value.. Assets of bankrupt corporation, by successor corporation 1903 1990 1868 Crop rental... 1940 Real estate, sale of 1881 Residential, part rented, depreciation... 1810 Securities, by beneficiary, valuation date. 1976 Stock, including in part stock dividends, computation of Gifts-- Hospital association, corporation employees, exemption. Foreign freight shipments through United States point.. Receiver in partition proceedings. 1995 252 Installment payments for stock, interest, invested capital. Insurance fund, State, deduction of payments by employer. 1712 118 Ruling No. Page. Interest- Bonds, agricultural and horticultural organizations, Michigan. Funds advanced by bank to fulfill contract. Indebtedness secured by collateral subject to sale, 1917 Act.. Adjustment sheets required by article 1586, Regulations 45 .. Florists, growing plants.. Admissible assets, warrants, school, noninterest bearing. Expenditures of newspaper company prior to January 1, 1909. Good will, partnership incorporating. Good will, special case.. Inadmissible assets- Leasehold acquired for agreement to work mine and pay Partnership, stock purchased, loans to partners, Act of 1917.. 1848 286 Reorganization, valuation of assets acquired before January 1, 1916 312 Salary of officers waived. 1821 277 Stockholders' cancelled claims, inclusion in paid-in surplus.. Surplus, depreciation adjustments (art. 839, Reg. 45 and A. Land purchased in violation of United States land grants, depletion Amortization or depreciation.......... 1818 152 Amount paid for execution of lease before effective date, de- Cancellation of, payments by leassee.. 1726 129 Cancellation, storage paid by lessor on lessee's household Cost of installing apparatus.. Oil, expenses incurred by subsidiary, how charged. Property to be returned in condition received, depreciation.. Liberty bonds, original subscriber, beneficiaries under will. Misappropriation of fund by guardian of minor, deduction.. Storage charges paid by lessor on lessee's household goods.. Massachusetts dividends declared and credited, effect on surplus. Minor, misappropriation of fund by guardian, deduction. Newspaper company, invested capital, expenditures prior to 1909. Newspaper, primarily but not exclusively religious, exemption... 1897 191 1853 106 1937 296 Obsolescence- 0. Ruling No. Page. Accrued prior to 1918, deduction of.... Liquor dealers continuing in similar business after prohibition. Oil and gas wells— Depreciation, leases physical equipment...... Development and exploration expenses, how charged. Leases, royalty interests in, how payments taxed to lessee.. Royalties when title to land in litigation..... Incorporating, period covered by return.. Invested capital, stock purchased, loans to partners, 1917 Act. Stockholder of personal service corporation, different fiscal Patents, infringement, deduction of profits and damages paid. Public Health Service employees, value of subsistence.. 1917 85 1932 114 Public Library, incorporated, compensation of employees. 1725 106 Public utility corporation, interest, funds used for construction...' |