American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 76
Page 123
... debts evidenced by notes on partnership property from three - fourths of $ 406,000 to one - half of $ 406,000 . ( 3 ) He erred in disallowing deductions of $ 61,464 and $ 44,902 for federal estate tax and State inheritance tax ...
... debts evidenced by notes on partnership property from three - fourths of $ 406,000 to one - half of $ 406,000 . ( 3 ) He erred in disallowing deductions of $ 61,464 and $ 44,902 for federal estate tax and State inheritance tax ...
Page 396
... debts " in calculating income taxes for 1934 , 1935 and 1936 , notwithstanding contention that there was a legal ... debts and losses sustained by corpora- tions in computing net income , Congress did not , in addition to providing for ...
... debts " in calculating income taxes for 1934 , 1935 and 1936 , notwithstanding contention that there was a legal ... debts and losses sustained by corpora- tions in computing net income , Congress did not , in addition to providing for ...
Page 1116
... debts in the amounts now claimed or in any other amount . 23. During the fiscal year ended June 30 , 1930 , and June 30 , 1931 , the unsecured portion of the debts involved herein were not ascertained to be partially worthless by ...
... debts in the amounts now claimed or in any other amount . 23. During the fiscal year ended June 30 , 1930 , and June 30 , 1931 , the unsecured portion of the debts involved herein were not ascertained to be partially worthless by ...
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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