Reports of the Tax Court of the United States, Τόμος 50U.S. Government Printing Office, 1968 Final issue of each volume includes table of cases reported in the volume. |
Άλλες εκδόσεις - Προβολή όλων
Reports of the Tax Court of the United States, Τόμος 38 United States. Tax Court Πλήρης προβολή - 1963 |
Reports of the Tax Court of the United States, Τόμος 23 United States. Tax Court Πλήρης προβολή - 1956 |
Reports of the Tax Court of the United States, Τόμος 37 United States. Tax Court Πλήρης προβολή - 1962 |
Συχνά εμφανιζόμενοι όροι και φράσεις
accounts receivable acquired agreed agreement allocated amount assets bank basis capital gain cash certiorari claimed collateral estoppel Commissioner commissions contract corporation cost customers decedent decedent's December 31 decision deduction depreciation director of internal disallowed distribution district director dividend employees entitled estate tax expenses fair market value Federal income tax filed follows funds held Income Tax Regs income tax return incurred indebtedness interest Internal Revenue Code investment issue January 31 liability liquidation loan McSpadden ment Mokan mortgage notice of deficiency ordinary income paid parties partnership payable percent peti petition petitioner petitioner's policies premiums prior production payment promissory note purposes respect Respondent determined RESPONDENT Docket respondent's Sango securities seller shareholders shares sold Springfield Baptist Church statutory stipulated stockholders storage supra taxable income taxpayer tion tioner trade or business transaction transferred trust United
Δημοφιλή αποσπάσματα
Σελίδα 148 - 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...
Σελίδα 115 - 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...
Σελίδα 436 - In section 6861 no assessment of a deficiency In respect of any tax imposed by subtitle A or В and no levy or proceeding In court for Its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, If a petition has been filed with the Tax Court, until the decision of the Tax Court has become final.
Σελίδα 353 - Losses," and subsections (a) and (c) of this section provide in pertinent part as follows: (a) General rule. There shall be allowed as a deduction any loss sustained during the taxable year and not compensated for by insurance or otherwise.
Σελίδα 143 - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor, or one or more of its shareholders (including persons who were shareholders immediately before the transfer), or any combination thereof, is in control of the corporation to which the assets are transferred...
Σελίδα 53 - Nothing contained in the present Treaty shall be interpreted as: (a) a renunciation by any Contracting Party of previously asserted rights of or claims to territorial sovereignty in Antarctica; (b) a renunciation or diminution by any Contracting Party of any basis of claim to territorial sovereignty in Antarctica...
Σελίδα 240 - If, however, an intangible asset acquired through capital outlay is known from experience to be of value in the business or in the production of income for only a limited period, the length of which can be estimated from experience with reasonable certainty...
Σελίδα 292 - If an Installment obligation is satisfied at other than Its face value or distributed, transmitted, sold, or otherwise disposed of, gain or loss shall result to the extent of the difference between the basis of the obligation and (1) In the case of satisfaction at other than face value or a sale or exchange — the amount realized, or (2) In case of a distribution, transmission, or disposition otherwise than by sale or exchange — the fair market value of the obligation at the time of such distribution,...
Σελίδα 384 - ... bonus, pension, profit-sharing, or annuity plan, or if compensation is paid or accrued on account of any employee under a plan deferring the receipt of such compensation, such contributions or compensation shall not be deductible under section 162 (relating to trade or business expenses) or section 212 (relating to expenses for the production of income) but if they satisfy the conditions of either of such sections...
Σελίδα 53 - No acts or activities taking place while the present Treaty is in force shall constitute a basis for asserting, supporting or denying a claim to territorial sovereignty in Antarctica or create any rights of sovereignty in Antarctica. No new claim, or enlargement of an existing claim, to territorial sovereignty in Antarctica shall be asserted while the present Treaty is in force.