American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 77
Page 158
... result was changed by amendment of the revenue act providing that losses resulting from securities becom- ing worthless should be treated in the same way as losses from the sale or exchange of capital assets . Rev.Act of 1938 , ยง 23 ( g ) ...
... result was changed by amendment of the revenue act providing that losses resulting from securities becom- ing worthless should be treated in the same way as losses from the sale or exchange of capital assets . Rev.Act of 1938 , ยง 23 ( g ) ...
Page 366
... result of these pe- titions for review in the several courts vested with jurisdiction over them . The complete purpose of Congress to provide a final adjudication in such proceedings , bind- ing all the parties , is manifest * From a ...
... result of these pe- titions for review in the several courts vested with jurisdiction over them . The complete purpose of Congress to provide a final adjudication in such proceedings , bind- ing all the parties , is manifest * From a ...
Page 557
... result of the sale , if those assets are not in fact depleted by comple- tion of the sale by actual removal of the ore , then the tax shall later be paid on that portion of the income on which it had not been paid . [ 2 , 3 ] Congress ...
... result of the sale , if those assets are not in fact depleted by comple- tion of the sale by actual removal of the ore , then the tax shall later be paid on that portion of the income on which it had not been paid . [ 2 , 3 ] Congress ...
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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