American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 73
Page 380
... contract , as an underlying asset of its stock including the B stock , required the valuation of the B stock to be determined at not less than $ 2,750,000 . It conceded that the $ 188,000 paid by Pure Oil must be de- ducted from either ...
... contract , as an underlying asset of its stock including the B stock , required the valuation of the B stock to be determined at not less than $ 2,750,000 . It conceded that the $ 188,000 paid by Pure Oil must be de- ducted from either ...
Page 522
... contract price did not include any processing taxes , nor did it permit their addition thereto . Upon delivery of ... contract entered into prior to the effective date of the Act " does not permit the addition " of the tax to the ...
... contract price did not include any processing taxes , nor did it permit their addition thereto . Upon delivery of ... contract entered into prior to the effective date of the Act " does not permit the addition " of the tax to the ...
Page 959
... contracts , resulted only when plaintiff in closing out a cotton contract did not simul- taneously with such sale purchase another contract for the future delivery of a like amount of cotton just sold . 7. Plaintiff has been engaged in ...
... contracts , resulted only when plaintiff in closing out a cotton contract did not simul- taneously with such sale purchase another contract for the future delivery of a like amount of cotton just sold . 7. Plaintiff has been engaged in ...
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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