Reports of the U.S. Board of Tax Appeals, Том 35U.S. Government Printing Office, 1937 |
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Страница 83
... consideration has been given to the opinions of the petitioner's witnesses to this effect , the conclusions as to value which have been stated in the findings are the result of consideration of the facts and circumstances affecting such ...
... consideration has been given to the opinions of the petitioner's witnesses to this effect , the conclusions as to value which have been stated in the findings are the result of consideration of the facts and circumstances affecting such ...
Страница 97
... consideration of $ 96,189 . In determining the deficiency , the respondent has computed a gain upon the sale of the Borden County Ranch by treating this property as acquired by petitioners , in part , from their sister under the par ...
... consideration of $ 96,189 . In determining the deficiency , the respondent has computed a gain upon the sale of the Borden County Ranch by treating this property as acquired by petitioners , in part , from their sister under the par ...
Страница 102
... consideration of the agreement of the second parties hereinafter set forth , Now , THEREFORE , in consideration of the sale and transfer of said shares of stock to the second parties , the said second parties do hereby jointly and sev ...
... consideration of the agreement of the second parties hereinafter set forth , Now , THEREFORE , in consideration of the sale and transfer of said shares of stock to the second parties , the said second parties do hereby jointly and sev ...
Страница 104
... consideration of the sum of one dollar ( $ 1.00 ) and other considerations to her passing , receipt whereof is hereby acknowledged , does , by these presents , transfer , convey , assign and set over , unto the said second parties , the ...
... consideration of the sum of one dollar ( $ 1.00 ) and other considerations to her passing , receipt whereof is hereby acknowledged , does , by these presents , transfer , convey , assign and set over , unto the said second parties , the ...
Страница 107
... consideration in money or money's worth . Any transfer of a material part of his property in the nature of a final disposition or distribution thereof , made by the decedent within two years prior to his death without such consideration ...
... consideration in money or money's worth . Any transfer of a material part of his property in the nature of a final disposition or distribution thereof , made by the decedent within two years prior to his death without such consideration ...
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Чести термини и фразе
acquired agreement amount assets attorney basis Board bonds California capital stock cash certificates claimed COMMISSIONER OF INTERNAL common stock computing contract cost County Court death decedent decedent's December 31 deduction deficiency Delaware company determined disallowed distributed dividends Docket Donald Symington Dwight Whiting exchange Executors expenses fair market value filed Fisher Body gain or loss Gibson Island gross estate gross income held Helvering included income tax income tax return interest INTERNAL REVENUE Investment issue J. C. Penney January Kirby lease liability liquidation Lumber National Bank net income opinion paid par value parties patents payment percent peti petitioner petitioner's preferred stock prior profits purchase question Rayben Limited real estate received reorganization respondent Revenue Act securities shares of stock sold statute stipulated stockholders supra T. H. Symington taxpayer thereof tion tioner transaction transfer trust trust instrument United wife
Популарни одломци
Страница 284 - ... 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...
Страница 388 - If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation a party to the reorganization, stock or securities in such corporation or in another corporation a party to the reorganization...
Страница 284 - ... 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.
Страница 508 - 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.
Страница 29 - If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Страница 275 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Страница 447 - Option with respect to intangible drilling and development costs in general: All expenditures for wages, fuel, repairs, hauling, supplies, etc., incident to and necessary for the drilling of wells and the preparation of wells for the production of oil or gas...
Страница 105 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.
Страница 417 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Страница 57 - Income therefrom) the expenses, losses and other deductions properly *{ portioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class of gross income.