Reports of the U.S. Board of Tax Appeals, Том 39U.S. Government Printing Office, 1939 |
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Страница 40
... cash and securities on account of principal in the amount of $ 1,454 , - 101.10 and additional cash which represented accrued income amount- ing to $ 68,385.29 . In 1927 Wickersham received an additional $ 1,000,000 in cash on account ...
... cash and securities on account of principal in the amount of $ 1,454 , - 101.10 and additional cash which represented accrued income amount- ing to $ 68,385.29 . In 1927 Wickersham received an additional $ 1,000,000 in cash on account ...
Страница 64
... cash payment ; that Wylde and Windeler : * by agreements of even date herewith released and transferred all their respective right , title and interest in the assets and good will of said partnership to the parties hereto consented to ...
... cash payment ; that Wylde and Windeler : * by agreements of even date herewith released and transferred all their respective right , title and interest in the assets and good will of said partnership to the parties hereto consented to ...
Страница 79
... cash position and to make a dividend distribution payable in stock . Thereupon a reso- lution was passed providing for an amendment to the articles of incorporation of the company authorizing the issuance of 1,250 shares of class B ...
... cash position and to make a dividend distribution payable in stock . Thereupon a reso- lution was passed providing for an amendment to the articles of incorporation of the company authorizing the issuance of 1,250 shares of class B ...
Страница 80
... cash dividends on common stock were limited to 6 percent per annum on par value , unless the corporation's net earnings appli- cable to common stock dividends in the year equaled or exceeded $ 100 , - 000 , in which event cash dividends ...
... cash dividends on common stock were limited to 6 percent per annum on par value , unless the corporation's net earnings appli- cable to common stock dividends in the year equaled or exceeded $ 100 , - 000 , in which event cash dividends ...
Страница 123
... cash payments and the Company's credits , per share , are as follows : Paid by Employee : Cash installments .. Credited by Company : Cash dividends 10 % stock dividend_ Special distribution from Surplus ---- Total____ Subscription price ...
... cash payments and the Company's credits , per share , are as follows : Paid by Employee : Cash installments .. Credited by Company : Cash dividends 10 % stock dividend_ Special distribution from Surplus ---- Total____ Subscription price ...
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agreed amount Anglo-Chilean applied assets assignment basis beneficiary Board bonds capital cash certificate certiorari claim class A stock COMMISSIONER OF INTERNAL common stock contract corporation corpus Court decedent December December 31 decision deduction deficiency determined distribution dividends Docket employees entitled estate tax exchange executed Executors February 14 filed FINDINGS OF FACT follows fund Gershom Mott grantor Gregg County gross estate gross income Guggenheim held Helvering included income tax income tax return interest INTERNAL REVENUE Investment issue Lautaro lease liability loans loss ment Motors Securities National Bank net income nitrate old firm opinion paid parties partners partnership payable payment percent peti petitioner petitioner's preferred stock principal prior profits purchase question received respondent Revenue Act settlor shares statute stipulated stockholders supra taxable taxpayer thereof tion tioner transfer trust income trust instrument wife York
Популарни одломци
Страница 641 - ... 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...
Страница 348 - ... 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 end before his death (1) the possession or enjoyment of, or the right to the income from, the property...
Страница 371 - Amounts received under a life insurance contract paid by reason of the death of the insured, whether in a single sum or otherwise (but if such amounts are held by the insurer under an agreement to pay interest thereon, the interest payments shall be included in gross income); (2) ANNUITIES, ETC. — Amounts received (other than amounts paid by reason of the death of the insured...
Страница 24 - ... where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power...
Страница 357 - INCOME. The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual...
Страница 241 - Where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested — (1) in the grantor, either alone or in conjunction with any person not having a substantial adverse interest...
Страница 790 - 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...
Страница 213 - In the case of a taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken into account...
Страница 348 - To the extent of the amount receivable by the executor as insurance under the policies taken out by the decedent upon his own life; and to the extent of the excess over $40,000 of the amount receivable by all other beneficiaries as insurance under policies taken out by the decedent upon his own life.
Страница 394 - ... (b) Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title.