Reports of the Tax Court of the United States, Volume 61U.S. Government Printing Office, 1974 |
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Página 6
... income tax of the petitioner for the year 1969 . The only issue for decision ... Tax Court Rules of Practice , and most of the facts have been stipulated . The ... return for its taxable year ending December 31 , 1969 , with the Internal ...
... income tax of the petitioner for the year 1969 . The only issue for decision ... Tax Court Rules of Practice , and most of the facts have been stipulated . The ... return for its taxable year ending December 31 , 1969 , with the Internal ...
Página 7
... income tax return . After a conference with the Court to discuss settlement , the petitioner submitted to the Court a written declaration by an officer of the cor- poration , made under the penalties of perjury , that the three con ...
... income tax return . After a conference with the Court to discuss settlement , the petitioner submitted to the Court a written declaration by an officer of the cor- poration , made under the penalties of perjury , that the three con ...
Página 11
... income on the accrual basis of accounting , to deduct charitable con- tributions accrued at the close of its taxable year if paid within 22 months thereafter . The corporation is required to signify its election at the time of filing its ...
... income on the accrual basis of accounting , to deduct charitable con- tributions accrued at the close of its taxable year if paid within 22 months thereafter . The corporation is required to signify its election at the time of filing its ...
Página 29
United States. Tax Court. Revenue Code of 19542 exceeded the basis of the assets acquired by such corporation in such exchange so that section 357 ( c ) is applicable ; ( 2 ) what is the basis of the stock acquired by the transferor in ...
United States. Tax Court. Revenue Code of 19542 exceeded the basis of the assets acquired by such corporation in such exchange so that section 357 ( c ) is applicable ; ( 2 ) what is the basis of the stock acquired by the transferor in ...
Página 45
... income tax returns for the years 1966 and 1967 were prepared on the cash receipts and disbursements method and were filed with the Internal Revenue Service Center at Ogden , Utah . On July 1 , 1961 , Baldarelli agreed with H & R Block ...
... income tax returns for the years 1966 and 1967 were prepared on the cash receipts and disbursements method and were filed with the Internal Revenue Service Center at Ogden , Utah . On July 1 , 1961 , Baldarelli agreed with H & R Block ...
Outras edições - Ver tudo
Reports of the Tax Court of the United States, Volume 108 United States. Tax Court Visualização integral - 1997 |
Reports of the Tax Court of the United States, Volume 7 United States. Tax Court Visualização integral - 1947 |
Reports of the Tax Court of the United States, Volume 118 United States. Tax Court Visualização integral - 2002 |
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.