The Federal ReporterWest Publishing Company, 1962 |
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Стр. 656
... basis of the stock which the taxpayer receives in the tax free exchange . Under § 113 ( a ) ( 6 ) , the basis of the stock is the basis of the property transferred , de- creased , however , by the amount of money received , including ...
... basis of the stock which the taxpayer receives in the tax free exchange . Under § 113 ( a ) ( 6 ) , the basis of the stock is the basis of the property transferred , de- creased , however , by the amount of money received , including ...
Стр. 671
... basis . Ex- ceptions are made as pro- vided by section 23 ( p ) ( 1 ) ( E ) , in the case of payments made by a tax- payer on the accrual basis within 60 days after the close of the taxable * * * year of accrual . This latter provi ...
... basis . Ex- ceptions are made as pro- vided by section 23 ( p ) ( 1 ) ( E ) , in the case of payments made by a tax- payer on the accrual basis within 60 days after the close of the taxable * * * year of accrual . This latter provi ...
Стр. 672
... basis . 4 Mertens , Law of Fed- eral Income Taxation , sec . 25B.29 terms the sixty day period a " grace period . " This description suggests that an accrual basis taxpayer is given extra time , a period of " grace , " in which to ...
... basis . 4 Mertens , Law of Fed- eral Income Taxation , sec . 25B.29 terms the sixty day period a " grace period . " This description suggests that an accrual basis taxpayer is given extra time , a period of " grace , " in which to ...
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action affirmed agent agree agreement alleged amended amount appellee application authority bank Board brief cause charge Circuit Judge Cite as 294 City Civil claim Commission Commissioner Company condition considered constitutional contention contract corporation counsel Court of Appeals Criminal damages decision defendant denied determination direct District Court effect employees entered evidence fact failed Federal filed finding given granted ground hearing held hold income injury interest Internal issue judgment jurisdiction jury L.Ed Labor matter ment motion negligence officers operation opinion parties person petition petitioner plaintiff present Procedure proceeding purchase question rates reasonable received record Relations respect result rule S.Ct statement statute suit taken Tax Court taxpayer testimony tion trial Union United violation witnesses York