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Reports of the Tax Court of the United States, Том 108
United States. Tax Court
Полный просмотр - 1997
Reports of the Tax Court of the United States, Том 118
United States. Tax Court
Полный просмотр - 2002
activities addition agree agreement allowed amended amount appears apply assets basis benefit capital claimed Code Commissioner considered constitute contract contributions corporation cost Court decision deduction deficiency determined distribution effect employee entitled exempt expenses fact Federal filed further gain gross income held hold included income tax Income Tax Regs individual interest Internal Revenue Internal Revenue Code investment involved issue lease liability limited loss meaning method motion notice operation opinion organization owner paid parties partnership payments percent period petition petitioner petitioner's portion present prior purchase pursuant qualified question reasonable received record referred regulations rental reported respect respondent respondent's result Rule separate share specific statute substantial supra taxable taxpayer term tion transfer treated trust United
Стр. 52 - [a] word is not a crystal, transparent and unchanged, it is the skin of a living thought and may vary greatly in color and content according to the circumstances and the time in which it is used.
Стр. 841 - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Стр. 28 - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or...
Стр. 230 - Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance...
Стр. 584 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
Стр. 868 - A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries...
Стр. 120 - Partners shall render on demand true and full information of all things affecting the partnership to any partner or the legal representative of any deceased partner or partner under legal disability.
Стр. 159 - ... the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him.