American Law Reports Annotated, Том 110Lawyers Co-operative Publishing Company, 1937 |
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Сторінка 283
... gift . ( 81 F. ( 2d ) 914. ) ANNOTATION . 1. Income taxes -character of poration to re- tiring officer . Petitioner's brief states the ques- tion as follows : " The point of issue , therefore , is wheth- er the $ 30,000 , payment by cor ...
... gift . ( 81 F. ( 2d ) 914. ) ANNOTATION . 1. Income taxes -character of poration to re- tiring officer . Petitioner's brief states the ques- tion as follows : " The point of issue , therefore , is wheth- er the $ 30,000 , payment by cor ...
Сторінка 288
... gift , but the essential elements of intention and competency of the one making the gift must be present . " Garey v . Com- missioner of Internal Revenue ( 1929 ) 16 B. T. A. ( F. ) 274 , followed in An- derson v . Commissioner of ...
... gift , but the essential elements of intention and competency of the one making the gift must be present . " Garey v . Com- missioner of Internal Revenue ( 1929 ) 16 B. T. A. ( F. ) 274 , followed in An- derson v . Commissioner of ...
Сторінка 302
... gift , the Board of Tax Appeals found no intention to make a gift , regarding as " persuasive , as showing the corporate intention , " the fact " that the books of the cor- poration showed the payments as ex- pense items . " In Weagant ...
... gift , the Board of Tax Appeals found no intention to make a gift , regarding as " persuasive , as showing the corporate intention , " the fact " that the books of the cor- poration showed the payments as ex- pense items . " In Weagant ...
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