Reports of the Tax Court of the United States, Volume 61U.S. Government Printing Office, 1974 |
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Página 29
... cash receipts and disbursements method of accounting , with the district director of internal revenue , Portland , Oreg . Karl D. and Iva A. Teeples are husband and wife who , at the time of filing the petition herein , resided in ...
... cash receipts and disbursements method of accounting , with the district director of internal revenue , Portland , Oreg . Karl D. and Iva A. Teeples are husband and wife who , at the time of filing the petition herein , resided in ...
Página 30
... Cash : First National Bank ... Cash advances - employees .. Loan receivable .. Prepaid items : Insurance ... Interest .. Plan deposits-- Current assets Reserve for taxes and insurance . Total current assets ... Land .. Building ...
... Cash : First National Bank ... Cash advances - employees .. Loan receivable .. Prepaid items : Insurance ... Interest .. Plan deposits-- Current assets Reserve for taxes and insurance . Total current assets ... Land .. Building ...
Página 33
... cash basis taxpayer are not liabilities within the meaning of section 357 ( c ) , and that , therefore , even if the accounts receivable had a zero basis , the amount of liabilities assumed within the meaning of section 357 ( c ) ...
... cash basis taxpayer are not liabilities within the meaning of section 357 ( c ) , and that , therefore , even if the accounts receivable had a zero basis , the amount of liabilities assumed within the meaning of section 357 ( c ) ...
Página 39
... cash basis of accounting where there has been a transfer of the business in " mid- stream . " Since neither all of the income actually earned nor all of the expenses actually incurred may be reflected on the books of such tax- payer ...
... cash basis of accounting where there has been a transfer of the business in " mid- stream . " Since neither all of the income actually earned nor all of the expenses actually incurred may be reflected on the books of such tax- payer ...
Página 40
... cash basis taxpayer whose trade accounts payable are not recognized as a deduction ( because he is on the cash basis ) but whose " liabilities " ( although unpaid ) are recognized for pur- poses of Section 357 ( c ) . The payables of a cash ...
... cash basis taxpayer whose trade accounts payable are not recognized as a deduction ( because he is on the cash basis ) but whose " liabilities " ( although unpaid ) are recognized for pur- poses of Section 357 ( c ) . The payables of a cash ...
Outras edições - Ver tudo
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Palavras e frases frequentes
accounts receivable acquired agreed agreement amount apply assets Bandera County basis Bimini Run Canaveral Groves capital gain cash certiorari common stock contract corporation Court debt decedent decedent's decision deduction depreciation distribution dividend embezzled Eureka exchange fact fair market value Federal income tax filed gross income held Income Tax Regs income tax return interest Internal Revenue Code Internal Revenue Service issue Jon-Win Kansas River Kelly Supply lease liability license Litton loan ment notice of deficiency Oak Park Old Nassau Oliver Corporation operating loss ordinary income Otterville paid parties partnership patent payable payments percent period Perma-Line Perma-Line's peti petitioner petitioner's prior purchase purposes pursuant ranch Rapid New York Rapid Puerto Rico received respect Respondent determined RESPONDENT Docket section 38 property shareholders shares statute supra taxable income taxpayer tion tioner trade or business transaction transfer trust United White Company White Motor
Passagens conhecidas
Página 482 - If two or more persons conspire either to commit any offense against the United States or to defraud the United States, or any agency thereof in any manner or for any purpose...
Página 16 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Página 732 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains...
Página 160 - In the case of a series of transactions, the date of the last such transaction) ; and (B) stock of the distributing corporation possessing at least 80 percent of the total combined voting power of all classes of stock entitled to vote, and at least 80 percent of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends...
Página 369 - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind...
Página 28 - The amount of any money, or the fair market value of any property, received by a transferor partner in exchange for all or a part of his interest in the partnership attributable to...
Página 344 - The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized.
Página 700 - If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business...
Página 421 - ... loss year") shall be carried to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to each of the other taxable years shall be the excess, if any, of the amount of such loss over the sum of the taxable income for each of the prior taxable years to which such loss may be carried.
Página 286 - The power of an administrative officer or board to administer a federal statute and to prescribe rules and regulations to that end is not the power to make law, for no such power can be delegated by Congress, but the power to adopt regulations to carry into effect the will of Congress as expressed by the statute. A regulation which does not do this, but operates to create a rule out of harmony with the statute, is a mere nullity.