American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 80
Page 218
... basis on which such depreciation should be determined . The taxpayer contended that the basis of the real property was the same as it would have been in the hands of the Hotel Company , with adjustments as provided in ยง 113 ( b ) of the ...
... basis on which such depreciation should be determined . The taxpayer contended that the basis of the real property was the same as it would have been in the hands of the Hotel Company , with adjustments as provided in ยง 113 ( b ) of the ...
Page 371
... basis provided in section 113 ( b ) , and the loss shall be the excess of such basis over the amount realized . " Section 113 , 26 U.S.C.A. Int . Rev.Acts , page 514 , read at the time involved , so far as here material : The taxpayer ...
... basis provided in section 113 ( b ) , and the loss shall be the excess of such basis over the amount realized . " Section 113 , 26 U.S.C.A. Int . Rev.Acts , page 514 , read at the time involved , so far as here material : The taxpayer ...
Page 415
... basis should be correspond- ingly increased . Without deciding wheth- er this contention , under the circumstances here shown , as to an increase in Forrestal's basis for the Beekman stock is correct ( compare Higgins v . Smith , 308 ...
... basis should be correspond- ingly increased . Without deciding wheth- er this contention , under the circumstances here shown , as to an increase in Forrestal's basis for the Beekman stock is correct ( compare Higgins v . Smith , 308 ...
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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