Reports of the Tax Court of the United States, Τόμος 2U.S. Government Printing Office, 1943 |
Άλλες εκδόσεις - Προβολή όλων
Reports of the Tax Court of the United States, Τόμος 108 United States. Tax Court Πλήρης προβολή - 1997 |
Reports of the Tax Court of the United States, Τόμος 118 United States. Tax Court Πλήρης προβολή - 2002 |
Συχνά εμφανιζόμενοι όροι και φράσεις
accrued adjustment agreement amended amount annuity applied assets bad debt Bank basis beneficiary bonds capital stock cash certificates claimed COMMISSIONER OF INTERNAL common stock computed contract corporation corpus cost Court decedent December 15 December 31 deduction deficiency Delaware corporation determined disallowed distribution dividends Docket earnings or profits employees entitled estate tax excess profits tax expenses filed follows fund gift tax gross estate gross income held Helvering included income tax income tax return indebtedness insurance companies interest Internal Revenue Code issue January June June 15 liability liquidation loss ment Murphey net income notes October 11 opinion paid partnership payable payment percent period peti petitioner petitioner's policies preferred stock premiums principal prior purchase purpose question received respect respondent respondent's Revenue Act section 23 securities shares statute stipulated stockholders supra taxpayer thereof tion tioner transaction transfer trust trust instrument wife
Δημοφιλή αποσπάσματα
Σελίδα 356 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer ; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Σελίδα 50 - ... forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted...
Σελίδα 633 - ... under which he has retained 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...
Σελίδα 360 - The trustee of the estate of a bankrupt, upon his appointment and qualification, and his successor or successors, if he shall have one or more, upon his or their appointment and qualification, shall in turn be vested by operation of law with the title of the bankrupt as of the date he was adjudged a bankrupt...
Σελίδα 919 - Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock. The gain or loss to the distributee resulting from such exchange shall be determined under section 111, but shall be recognized only to the extent provided in section 112.
Σελίδα 100 - ... organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals...
Σελίδα 271 - July 1, 1926, there shall be deducted and withheld from the basic salary, pay, or compensation of each employee...
Σελίδα 413 - All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, * * « ***** "(2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.
Σελίδα 229 - ... under a life insurance or endowment contract, but if such amounts (when added to amounts received before the taxable year under such contract) exceed the aggregate premiums or consideration paid (whether or not paid during thft taxable year) then the excess shall be included in gross income.
Σελίδα 209 - ... or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact and before his death (1) the possession or enjoyment of, or the right to the Income from, the property...