Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
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Results 1-5 of 100
Page 1
... depreciation sustained in prior years but not set up on petitioner's books determined . H. A. Mihills , C. P. A. , for the petitioner . J. E. Marshall , Esq . , and H. D. Thomas , Esq . , for the respondent . This proceeding arises as ...
... depreciation sustained in prior years but not set up on petitioner's books determined . H. A. Mihills , C. P. A. , for the petitioner . J. E. Marshall , Esq . , and H. D. Thomas , Esq . , for the respondent . This proceeding arises as ...
Page 5
... depreciation for prior years on buildings and equipment at 2 per cent and on furniture and fixtures at 10 per cent ... Depreciation on outside real estate sold in 1918 , from date of acquisition to December 31 , 1917 ---- . Depreciation ...
... depreciation for prior years on buildings and equipment at 2 per cent and on furniture and fixtures at 10 per cent ... Depreciation on outside real estate sold in 1918 , from date of acquisition to December 31 , 1917 ---- . Depreciation ...
Page 8
... depreciation , made the following statements : Q. Why didn't you write the bank buildings down from year to year for depreciation purposes ? A. We did not write them down , but our bookkeeping methods were wrong . Q. You do not deny the ...
... depreciation , made the following statements : Q. Why didn't you write the bank buildings down from year to year for depreciation purposes ? A. We did not write them down , but our bookkeeping methods were wrong . Q. You do not deny the ...
Page 71
... depreciation on the aforementioned furniture and fixtures of $ 6,000 . This was not charged off at a uniform rate . For the years on appeal petitioner claimed depreciation at the rate of 10 per cent on these assets . This rate was ...
... depreciation on the aforementioned furniture and fixtures of $ 6,000 . This was not charged off at a uniform rate . For the years on appeal petitioner claimed depreciation at the rate of 10 per cent on these assets . This rate was ...
Page 72
... depreciation in prior years and that such depreciation was substantially correct ; and , as between depreciation charged by the petitioner and that claimed by the Commissioner , we considered petitioner's contention as more nearly ...
... depreciation in prior years and that such depreciation was substantially correct ; and , as between depreciation charged by the petitioner and that claimed by the Commissioner , we considered petitioner's contention as more nearly ...
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additional agreement alleged allowed amount Appeal assessment assets Bank basis Board capital stock cash cent Centaur Company charged claim Coal COMMISSIONER OF INTERNAL Company computing contract Corning Glass corporation cost debt decedent December 23 December 31 deduction from gross deficiency in income Delaware Corporation depreciation determined disallowed dividends Docket earnings entered on 15 equipment evidence executors expenses February 28 filed FINDINGS OF FACT follows ganister gross income held included income and profits income tax income-tax return interest INTERNAL REVENUE invested capital issue January January 31 lease Lessee Lessor liability loss lumber manufacture March net income November 25 operation opinion paid par value parties partnership payment period peti petitioner petitioner's plant preferred stock prior profits taxes Promulgated December Promulgated November purchase question Railroad received redetermination respondent Revenue Act Rule 50 salaries shares sold statute stockholders taxable taxpayer thereof tion tioner trust