American Law Reports Annotated, Volume 173Lawyers Co-operative Publishing Company, 1948 - Law reports, digests, etc |
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Page 553
... income . [ See annotation on this question beginning on page 558. ] Income Taxes , § 58 taxability of sum received in settlement of litigation return of capital . 2. Where a settlement represents damages for lost capital rather than for ...
... income . [ See annotation on this question beginning on page 558. ] Income Taxes , § 58 taxability of sum received in settlement of litigation return of capital . 2. Where a settlement represents damages for lost capital rather than for ...
Page 554
... income tax against the petitioner . Ruling set aside and case remanded to Tax Court for further proceedings . ( 162 F2d 184 , 173 ALR 553 ). the action for destruction of good will and was not taxable income , so that the determination ...
... income tax against the petitioner . Ruling set aside and case remanded to Tax Court for further proceedings . ( 162 F2d 184 , 173 ALR 553 ). the action for destruction of good will and was not taxable income , so that the determination ...
Page 684
... Income Taxes , § 28- taxable income - distribution of surplus created by reduction of par value of stock . 1. Corporate distributions to shareholders from surplus created by an earlier reduction in the par value of the capital stock of ...
... Income Taxes , § 28- taxable income - distribution of surplus created by reduction of par value of stock . 1. Corporate distributions to shareholders from surplus created by an earlier reduction in the par value of the capital stock of ...
Contents
Interest of stockholders where there is exemption or commuta | 106 |
108 | 201 |
119 | 219 |
Copyright | |
3 other sections not shown
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affd affg affirmed agreement alleged amendment annotation App Div appeared applied asserted assessment attorney Bank bonds capital stock cause of action charter claim constitute a contract construction contract clause contract of tax corporation County court held defendant demurrer effect emption erty evidence ex rel exemption contract exemption from taxation fact Federal fendant firm name franchise fraud fraudulent concealment granted Headnote holding impaired income infra judgment jury L ed laches land later legislative legislature Mass ment Minn municipal NE2d NJ Eq NYS2d Ohio old firm owner parties partner partnership person plaintiff pleaded privileges provision purchaser purposes question rail repeal res ipsa loquitur revg rule SE2d sion specified St Rep statute of frauds statute of limitations street supra Supreme Court SW2d tained tax exemption Tenn timber tion tract trust York ex rel