Reports of the U.S. Board of Tax Appeals, Volumen3U.S. Government Printing Office, 1927 |
Dentro del libro
Resultados 1-5 de 100
Página 18
... cash and the taxpayer was not required to account to the steamship companies for any tickets which were not sold . The only tangible assets of the taxpayer , in addition to cash , were office furniture and fixtures . DECISION . The ...
... cash and the taxpayer was not required to account to the steamship companies for any tickets which were not sold . The only tangible assets of the taxpayer , in addition to cash , were office furniture and fixtures . DECISION . The ...
Página 19
... cash receipts and disbursements basis . Upon the returns he de- ducted $ 900 for each year as rent for his offices , but the evidence does not show that he paid the rent to his wife . The taxpayer kept accurate account of cash received ...
... cash receipts and disbursements basis . Upon the returns he de- ducted $ 900 for each year as rent for his offices , but the evidence does not show that he paid the rent to his wife . The taxpayer kept accurate account of cash received ...
Página 91
... Cash discount earned__ Total increase _ -- _- ( B ) Invested capital reported in 1917 return decreased as follows : ( a ) Reduction in earned surplus on account of overstatement of inventory at Jan. 1 , 1917 , see ( A ) ( a ) above ...
... Cash discount earned__ Total increase _ -- _- ( B ) Invested capital reported in 1917 return decreased as follows : ( a ) Reduction in earned surplus on account of overstatement of inventory at Jan. 1 , 1917 , see ( A ) ( a ) above ...
Página 92
... Cash discount earned__ $ 3,076 . 30 3 , 163. 84 3 , 468. 15 9 , 708. 29 ( b ) That the Commissioner erred in increasing the net income as reported in the amended return for 1918 by the sum of $ 4,564.10 , on account of cash discounts ...
... Cash discount earned__ $ 3,076 . 30 3 , 163. 84 3 , 468. 15 9 , 708. 29 ( b ) That the Commissioner erred in increasing the net income as reported in the amended return for 1918 by the sum of $ 4,564.10 , on account of cash discounts ...
Página 119
... Cash less two percent ( 2 % ) if draft is paid within ten ( 10 ) days from date thereof , otherwise net cash thirty ( 30 ) days after date of draft , unless shipment arrives prior thereto in which case payment shall be made within three ...
... Cash less two percent ( 2 % ) if draft is paid within ten ( 10 ) days from date thereof , otherwise net cash thirty ( 30 ) days after date of draft , unless shipment arrives prior thereto in which case payment shall be made within three ...
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Términos y frases comunes
acquired agreed agreement alleged amount appeal assets basis Bettendorf building capital stock cash cent charged claimed coal Colianni Commissioner is approved common stock computed in accordance contract corporation cost court decedent December 31 Decided February DECISION deficiency in income depreciation directors disallowed dividends Docket earnings evidence executors expenses fair market value Faltico February 17 filed FINDINGS OF FACT follows Forest Park Realty gross income held included income and profits income tax income-tax return interest invested capital issued Jemison June 30 land lease liability LITTLETON Lumber manufacture March net income November November 14 opinion paid par value partnership party payable payer payment period preferred stock prior profits taxes purchase question received Revenue Act Robert Jemison Rule 50 salary shares of stock Smith sold stockholders surplus taxable taxpayer thereof tion transfer treasury stock TRUSSELL trust Walworth York
Pasajes populares
Página 270 - In cases where receivers, trustees in bankruptcy, or assignees are operating the property or business of corporations, such receivers, trustees, or assignees shall make returns for such corporations in the same manner and form as corporations are required to make returns.
Página 179 - Any distribution made to the shareholders or members of a corporation, joint-stock company, or association, or insurance company, in the year nineteen hundred and seventeen, or subsequent tax years, shall be deemed to have been made from the most recently accumulated undivided profits or surplus, and shall constitute a part of the annual income of the distributee for the year in which received...
Página 420 - Sec 234. (a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions: • (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business...
Página 1003 - To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has...
Página 859 - Income accumulated in trust for the benefit of unborn or unascertained persons or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust...
Página 112 - The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period.
Página 1003 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
Página 99 - All taxes imposed by this article shall be due and payable at the time of the transfer; provided, however, that taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof...
Página 186 - Every such tax shall be and remain a lien upon the property transferred until paid and the person to whom the property is so transferred, antl the executors, administrators and trustees of every estate so transferred shall be personally liable for such tax until its payment.
Página 378 - All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title...