Reports of the Tax Court of the United States, เล่มที่ 4U.S. Government Printing Office, 1944 |
ฉบับอื่นๆ - ดูทั้งหมด
Reports of the Tax Court of the United States, เล่มที่ 38 United States. Tax Court มุมมองทั้งเล่ม - 1963 |
Reports of the Tax Court of the United States, เล่มที่ 23 United States. Tax Court มุมมองทั้งเล่ม - 1956 |
Reports of the Tax Court of the United States, เล่มที่ 37 United States. Tax Court มุมมองทั้งเล่ม - 1962 |
คำและวลีที่พบบ่อย
accrued agreement amended amount applied assets basis beneficiary bonds capital stock cash claim COMMISSIONER OF INTERNAL common stock computing contract corporation corpus Court death decedent decedent's December 31 deduction deed deficiency determined distribution dividends Docket earnings entitled Eskimo Pie estate tax excess profits tax executors expenses filed FINDINGS OF FACT follows funds gain Galbreath grantor gross estate gross income held Helvering hereinafter Huisking included income tax income tax return interest Internal Revenue Code investment issue Lafayette College lease liability loss March net income one-half operations paid parks company parties payable payment percent personal holding company peti petitioner petitioner's policies preferred stock principal prior purchase purpose question received respect respondent Revenue Act royalties section 23 securities shares statute stipulated stockholders supra taxable taxpayer testamentary testamentary trust thereof tion tioner transfer trust instrument unjust enrichment wife
บทความที่เป็นที่นิยม
หน้า 8 - Any earnings or profits accumulated, or increase in value of property accrued, before March 1, 1913, may be distributed exempt from tax, after the earnings and profits accumulated after February 28, 1913, have been distributed...
หน้า 378 - If a taxpayer receives earnings under a claim of right and without restriction as to its disposition, he has received income which he is required to return, even though it may still be claimed that he is not entitled to retain the money, and even though he may still be adjudged liable to restore its equivalent.
หน้า 38 - The amounts of the following liabilities shall, except as hereinafter In this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations...
หน้า 176 - In the interpretation of statutes levying taxes, it is the established rule not to extend their provisions by implication beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt, they are construed most strongly against the government, and in favor of the citizen.
หน้า 402 - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
หน้า 281 - 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...
หน้า 369 - To the extent of the amount receivable by all other beneficiaries as Insurance under policies...
หน้า 278 - Amounts paid under the laws of any State, Territory, District of Colombia, possession of the United States, or foreign country as income to the holder of a life or terminable Interest acquired by gift, bequest, or Inheritance shall not be reduced or diminished by any deduction for shrinkage (by whatever name called) in the value of such interest due to the lapse of time...
หน้า 636 - ... intended to take effect in possession or enjoyment at or after his death, 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...
หน้า 433 - ... 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...