 | United States - 1953 - 1744 páginas
...deemed sustained. For the purposes of this chapter — (1) Property not in enemy countries. Property credited or refunded to the taxpayer. No such credit...Tax Court determines as part of its decision that shall be deemed to have been destroyed or seized on a date chosen by the taxpayer in the manner provided... | |
 | United States. Congress. House. Committee on Naval Affairs - 1943 - 1334 páginas
...short. Section 127 of the Internal Revenue Code provides that the amount of loss on account of property destroyed or seized on or after December 7, 1941,...or seizure occurs. The fact that the property has been destroyed or seized in the course of the war does not of itself establish the loss as a properly... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...SUSTAINED. — For the purposes of this chapter — (1) PROPERTY NOT IN ENEMY COUNTRIES.— Property destroyed or seized on or after December 7, 1941,...States or any other country engaged in the present war shall be deemed to have been destroyed or seized on a date chosen by the taxpayer in the .manner provided... | |
 | United States, Walter Elbert Barton - 1944 - 1286 páginas
...For the purposes of this chapter — Sec. 127. (a) (1) Property not in enemy countries. — Property destroyed or seized on or after December 7, 1941, in the course of military or naval operations by fte United States or any other count г ¡i engaged in the present war sluill be deemed to have been... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...SUSTAINED. — For the purposes of this chapter — (1) PROPERTY NOT IN ENEMY COUNTRIES.. — Property destroyed or seized on or after December 7, 1941,...States or any other country engaged in the present war shall be deemed to have been destroyed or seized on a date chosen by the taxpayer in the manner provided... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...SUSTAINED. — For the purposes of this chapter — (1) PROPERTY NOT IN ENEMY COUNTRIES. — Property destroyed or seized on or after December 7, 1941,...States or any other country engaged in the present war shall be deemed to have been destroyed or seized on a date chosen by the taxpayer in the manner provided... | |
 | United States. Congress. House. Committee on the Judiciary - 1946 - 108 páginas
...sess.), permits deductions for purposes of income and excess profits taxes with respect to property destroyed or seized on or after December 7, 1941,...States or any other country engaged in the present war. 14. Section 22 (b) (13), as amended by section 141 (a) of the Revenue Act of 1945, excludes from gross... | |
 | 1949 - 776 páginas
...cannot be established. (a) Actual destruction or seizure. (1) Any property actually destroyed or seized in the course of military or naval operations by the...States or any other country engaged in the present war shall be deemed to have been destroyed or seized on any date chosen by the taxpayer which falls between:... | |
 | United States. Tax Court - 1950 - 1678 páginas
...this chapter — (1) PKOPEBTT NOT IN ENEMT COUNTRIES. — Property destroyed or seized on or aftei December 7, 1941, In the course of military or naval...States or any other country engaged In the present war shall be deemed to have been destroyed or seized on a date chosen by the taxpayer In the manner provided... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...curtained.—For the purposes of this chapter— Sec. 127. (a) (1) Property not in enemy countries.—Property destroyed or seized on or after December 7, 1941, in the course of Sec. 126. (c) Deduction for estate tax. Beginning in 1946 and 1947 Sec. 126. (c) Deduction for estate... | |
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Property destroyed or seized on or after December 7, 1941, in the course of military or naval operations by the United States or any other country engaged in the present war shall be deemed to have been destroyed or seized on a date chosen by the taxpayer... 
