Reports of the U.S. Board of Tax Appeals, Volum 29U.S. Government Printing Office, 1934 |
Andre utgaver - Vis alle
Reports of the U.S. Board of Tax Appeals, Volum 24 United States. Board of Tax Appeals Uten tilgangsbegrensning - 1932 |
Reports of the U.S. Board of Tax Appeals, Volum 39 United States. Board of Tax Appeals Uten tilgangsbegrensning - 1939 |
Reports of the U.S. Board of Tax Appeals, Volum 9 United States. Board of Tax Appeals Uten tilgangsbegrensning - 1929 |
Vanlige uttrykk og setninger
acquired affiliated agreed agreement amount assets basis beneficiaries Board capital stock cash Central National Bank claim COMMISSIONER OF INTERNAL common stock computed consolidated return contract corporation cost court death decedent decedent's December 27 December 31 deduction determined directors distribution dividend Docket earnings estate tax exchange Executors expenses fair market value February 28 filed follows gain or loss gross estate gross income held included income tax income tax return inheritance tax interest INTERNAL REVENUE investment issue January lease liquidation Lumber March ment net income opinion paid par value parties partnership payment percent period peti petitioner petitioner contends petitioner's preferred stock prior proceeding profits purchase question real estate Realty received reorganization respondent respondent's Revenue Act securities shares of stock sold statute stipulated stockholders supra taxpayer thereof tion tioner transaction transfer trust United Waggaman wife Wurlitzer York
Populære avsnitt
Side 578 - If an exchange would be within the provisions of subsections (b) (1), (2), (3), or (4) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Side 801 - Amounts distributed in complete liquidation of a corporation shall be treated as in full payment in exchange for the stock, and amounts distributed in partial liquidation of a corporation shall be treated as in part or full payment in exchange for the stock.
Side 415 - ... of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property.
Side 578 - ... has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend to each distributee such an amount of the gain recognized under paragraph (1) as is not in excess of his ratable share of the undistributed earnings and profits of the corporation accumulated after February 28, 1913. The remainder, if any, of the gain recognized under paragraph (1) shall be taxed as a gain from the exchange of property.
Side 634 - To the extent of any interest therein of which the decedent has at any time made a transfer, by trust or otherwise, where the enjoyment thereof was subject at the date of his death to any change through the exercise of a power, either by the decedent alone or in conjunction with any person, to alter, amend, or revoke...
Side 659 - For the purpose of this rule, a dealer in securities is a merchant of securities, whether an individual, partnership, or corporation, with an established place of business, regularly engaged in the purchase of securities and their resale to customers; that is, one who as a merchant buys securities and sells them to customers with a view to the gains and profits that may be derived therefrom.
Side 530 - ... shall be allocated between the properties (other than money) received, and for the purpose of the allocation there shall be assigned to such other property an amount equivalent to its fair market value at the date of the exchange.
Side 275 - In any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the United States, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses...
Side 692 - If the property was acquired after December 31, 1920, by a transfer in trust (other than by a transfer in trust by a bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such transfer under the law applicable to the year in which the transfer was made; (4) GIFT OR TRANSFER IN TRUST BEFORE JANUARY 1, 1921.
Side 8 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.