American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 74
Page 530
... holding company was liable for personal holding company surtax although corporation was not deliberate- ly aiming to relieve its stockholders from personal taxation , since intent of Congress was to establish objective criteria for im ...
... holding company was liable for personal holding company surtax although corporation was not deliberate- ly aiming to relieve its stockholders from personal taxation , since intent of Congress was to establish objective criteria for im ...
Page 922
... holding company " as corporation deriving at least 80 per cent . of its gross income for taxable year from royalties , dividends , interest , etc. , includes return charged by closely held small loan company for use of money loaned in ...
... holding company " as corporation deriving at least 80 per cent . of its gross income for taxable year from royalties , dividends , interest , etc. , includes return charged by closely held small loan company for use of money loaned in ...
Page 1160
... holding distinguishes such pledges from isolated acts of beneficence on the part of a single donor and seems since to have been consistently followed by the Board . McIlhenny , et al , Ex'rs , 22 B.T.A. 1093 ; Reed , et al , Ex'rs , 24 ...
... holding distinguishes such pledges from isolated acts of beneficence on the part of a single donor and seems since to have been consistently followed by the Board . McIlhenny , et al , Ex'rs , 22 B.T.A. 1093 ; Reed , et al , Ex'rs , 24 ...
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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