American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 69
Page 119
... fact became worthless prior to December 31 , 1934 , then obviously it did not become worthless in 1935 and the tax- payer has not sustained the burden cast upon him . As a part of his burden in demonstrating that it became worthless in ...
... fact became worthless prior to December 31 , 1934 , then obviously it did not become worthless in 1935 and the tax- payer has not sustained the burden cast upon him . As a part of his burden in demonstrating that it became worthless in ...
Page 442
... fact become obsolete and lost their useful value in 1924 " , and in reference to the bottles charged off as of December 31 , 1925 , that " said bottles had in fact become obsolete and lost their useful value in 1925. " And it is ...
... fact become obsolete and lost their useful value in 1924 " , and in reference to the bottles charged off as of December 31 , 1925 , that " said bottles had in fact become obsolete and lost their useful value in 1925. " And it is ...
Page 984
... facts and the evidence , here- by makes the following findings of fact , conclusions of law and directions for the entry of judgment : Findings of Fact 1. The court finds that it has jurisdic- tion of the subject matter hereof and the ...
... facts and the evidence , here- by makes the following findings of fact , conclusions of law and directions for the entry of judgment : Findings of Fact 1. The court finds that it has jurisdic- tion of the subject matter hereof and the ...
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Common terms and phrases
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