U.S. Tax Cases, Volum 73,Utgave 1Commerce Clearing House, 1973 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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Side 493
... deduction will be allowed only to the extent that the taxpayer establishes that the expense was directly related to the active conduct of his trade or business . This means that the taxpayer must show a greater degree of proximate ...
... deduction will be allowed only to the extent that the taxpayer establishes that the expense was directly related to the active conduct of his trade or business . This means that the taxpayer must show a greater degree of proximate ...
Side 544
... Deduction ] You are instructed that a taxpayer can deduct from his gross income certain gain- seeking expenses , and ... deduction is known as a depreci- ation deduction . The burden is always on the taxpayer to establish the propriety ...
... Deduction ] You are instructed that a taxpayer can deduct from his gross income certain gain- seeking expenses , and ... deduction is known as a depreci- ation deduction . The burden is always on the taxpayer to establish the propriety ...
Side 608
... Deduction ] The Government next argues , as a theo- retical foundation for its position , that the legislative history of the Life Insurance Company Income Tax Act of 1959 reveals that the reason for the 3 percent deduction was to ...
... Deduction ] The Government next argues , as a theo- retical foundation for its position , that the legislative history of the Life Insurance Company Income Tax Act of 1959 reveals that the reason for the 3 percent deduction was to ...
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5th Cir action Agent agreement amount appellant appellee apply assessment assets Back reference Bank basis capital gain cash CCH Dec cert Circuit Judges claim for refund Code Sec Commissioner of Internal Company contends corporation Court of Appeals criminal debentures decision deduction defendant denied Department of Justice determination District Judge employees evidence expenses fact Fifth Amendment filed FSupp Government gross income interest Internal Revenue Code Internal Revenue Service interpleader issue jury loss Maspeth ment motion ordinary income paid parties partnership payment petitioner plaintiff preferred stock prior purchase purpose pursuant question quiet title reasonable received records regulation rule Samuel and Sons section 351 shareholders shares statute stockholders summary judgment summons Supp supra Tax Court tax lien taxable taxpayer tion transaction transfer trial U. S. Court U. S. District Court United States Attorney USTC Williams