American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 71
Page 212
... applied throughout in respect to the two - year carry - over of net losses . That is to say , the net loss of a member of an affiliated group suffered during a given taxable year could be de- ducted ( a ) from the consolidated net in ...
... applied throughout in respect to the two - year carry - over of net losses . That is to say , the net loss of a member of an affiliated group suffered during a given taxable year could be de- ducted ( a ) from the consolidated net in ...
Page 216
... applied a consistent separate - tax- payer theory for purposes of the two - year carry - over , there was no occasion to com- pute a " consolidated net loss " , as we have above indicated . If the basic figures were moved around so as ...
... applied a consistent separate - tax- payer theory for purposes of the two - year carry - over , there was no occasion to com- pute a " consolidated net loss " , as we have above indicated . If the basic figures were moved around so as ...
Page 919
... applied to the use of such additional or substituted beneficiaries ; provided , however , that in no event shall any such modification or alteration direct that the said income be paid to or applied to the use or benefit of the party of ...
... applied to the use of such additional or substituted beneficiaries ; provided , however , that in no event shall any such modification or alteration direct that the said income be paid to or applied to the use or benefit of the party of ...
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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