Reports of the U.S. Board of Tax Appeals, Volume 9U.S. Government Printing Office, 1929 - Taxation |
From inside the book
Results 1-5 of 100
Page 35
... question was carrying on the business of selling agents of grocery specialties . 2. J. H. Doxsee & Sons , Inc. , hereinafter referred to as the Doxsee Co. , was organized in 1897 , and during the tax years in question was engaged in the ...
... question was carrying on the business of selling agents of grocery specialties . 2. J. H. Doxsee & Sons , Inc. , hereinafter referred to as the Doxsee Co. , was organized in 1897 , and during the tax years in question was engaged in the ...
Page 54
... question that the value of the business paid in for stock or shares included cash and tangible property aggregating $ 489 , - 356.34 , and that the par value of the total stock issued for the busi- ness as a whole was $ 100,000 . Thus ...
... question that the value of the business paid in for stock or shares included cash and tangible property aggregating $ 489 , - 356.34 , and that the par value of the total stock issued for the busi- ness as a whole was $ 100,000 . Thus ...
Page 70
... question , on March 1 , 1913 , was modern in type and well adapted to the purpose for which constructed . The cost of the aforementioned building when completed in 1906 was $ 121,326 . Since this amount exceeded the minimum cost of ...
... question , on March 1 , 1913 , was modern in type and well adapted to the purpose for which constructed . The cost of the aforementioned building when completed in 1906 was $ 121,326 . Since this amount exceeded the minimum cost of ...
Page 76
... question is whether the respondent erred in refusing to allow the petitioner to deduct as ordinary and necessary expense of doing business , undrawn additional salaries and interest thereon at 8 per cent per annum which were credited in ...
... question is whether the respondent erred in refusing to allow the petitioner to deduct as ordinary and necessary expense of doing business , undrawn additional salaries and interest thereon at 8 per cent per annum which were credited in ...
Page 80
... question very few formal directors ' meetings were held . The record of such meetings was poorly kept and in many instances the en- tries were undated . The policy of the company was determined at conferences of the three directors ...
... question very few formal directors ' meetings were held . The record of such meetings was poorly kept and in many instances the en- tries were undated . The policy of the company was determined at conferences of the three directors ...
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Common terms and phrases
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