American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 81
Page 261
... law . Na- tional Industrial Recovery Act , § 215 ( a ) ( c ) ( 1 , 2 ) , 48 Stat . 207 ; Revenue Act 1934 , §§ 204 ( a ) , 701 ( a ) ( c ) ( 2 ) , 26 U.S.C.A. Int . Rev.Acts , pages 548 , 787 . 2. Internal revenue 1477 Corporate ...
... law . Na- tional Industrial Recovery Act , § 215 ( a ) ( c ) ( 1 , 2 ) , 48 Stat . 207 ; Revenue Act 1934 , §§ 204 ( a ) , 701 ( a ) ( c ) ( 2 ) , 26 U.S.C.A. Int . Rev.Acts , pages 548 , 787 . 2. Internal revenue 1477 Corporate ...
Page 461
... revenue 1098 To constitute " doing business " within statute imposing a capital stock tax on cor- porations carrying ... Act 1935 , § 105 ( a ) , 26 U.S.C.A. Int . Rev.Acts , page 796 ; Revenue Act 1936 , § 401 ( a ) , 26 U.S.C.A. Int ...
... revenue 1098 To constitute " doing business " within statute imposing a capital stock tax on cor- porations carrying ... Act 1935 , § 105 ( a ) , 26 U.S.C.A. Int . Rev.Acts , page 796 ; Revenue Act 1936 , § 401 ( a ) , 26 U.S.C.A. Int ...
Page 590
... Revenue Act 1928 , §§ 101 ( c ) , 111 ( a ) , 26 U.S.C.A. Int . Rev.Acts , pages 371 , 376 . 4. Internal revenue 278 , 408 Where , on reorganization of corpora- tion in 1927 , a stockholder received stock and bonds in exchange for his ...
... Revenue Act 1928 , §§ 101 ( c ) , 111 ( a ) , 26 U.S.C.A. Int . Rev.Acts , pages 371 , 376 . 4. Internal revenue 278 , 408 Where , on reorganization of corpora- tion in 1927 , a stockholder received stock and bonds in exchange for his ...
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action affirmed Agricultural Adjustment Act allowed amended amount Anheuser-Busch appellee assessed Asst bank basis beneficiary Bevo Board of Tax bonds cash certiorari Circuit Court Circuit Judge claim for refund Code Commis Commissioner of Internal Company computing corporation cost Court of Appeals death debts decedent deduction deficiency definitions denatured alcohol determined District Court dividend estate tax excess profits taxes executors F.Supp fact filed fund gift tax grantor held Helvering income tax interest Internal revenue judgment L.Ed lease liability loss ment mortgage net income payer payment Permanent Edition petition for review petitioner plaintiff question received regulations Rev.Acts Revenue Act 1934 S.Ct Section securities settlor Sewall Key shares sioner Stat statute stockholders supra Supreme Court Tax Appeals taxable taxes paid taxpayer tion transfer trust trust instrument U. S. Atty United States Board wife Words and Phrases