Federal DigestWest Publishing Company, 1940 - Law reports, digests, etc |
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Results 1-3 of 79
Page 1-73
... stockholders entered into an agreement whereby they caused the corporation to pay premiums on insurance on life of individual stockholder , proceeds of which insurance were to be used to adjust purchase price of stock between stockholders ...
... stockholders entered into an agreement whereby they caused the corporation to pay premiums on insurance on life of individual stockholder , proceeds of which insurance were to be used to adjust purchase price of stock between stockholders ...
Page 1-198
... stockholders who transferred assets to new company which issued its stock in same pro- portion to same stockholders and which agreed to pay overriding royalty to stock- holders in proportion to their stockholdings in old company , and ...
... stockholders who transferred assets to new company which issued its stock in same pro- portion to same stockholders and which agreed to pay overriding royalty to stock- holders in proportion to their stockholdings in old company , and ...
Page 1-221
... stockholders for alleged fraud in connection with transfer of property by Alien Property Custodian to corporation which defendant stockholders pursuant to agreement among themselves voluntarily con- tributed without promise or ...
... stockholders for alleged fraud in connection with transfer of property by Alien Property Custodian to corporation which defendant stockholders pursuant to agreement among themselves voluntarily con- tributed without promise or ...
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40 Stat acquired affirmed allowed amount ascertained assets authorizing bad debt bank basis bonds capital carrying certiorari denied certiorari granted charged claim Commissioner of Internal computing income tax constituted contract corporation corporation's cost Ct.Cl deductible from gross deductible from income Descriptive-Word Index determining distribution dividends entitled to deduct enue Act exchange expenditures expenses F.Supp fact gain or loss gross income held Helvering income tax purposes incurred interest Internal Revenue investment Key Number L.Ed later lease liability liquidation loss sustained ment necessary expenses notes Number in Pocket operating ordinary and necessary paid payment profits provision purchase reasonable received references reorganization reserve resulting Rev.Acts Revenue Act 1928 reversed S.Ct securities shares sold statute stockholders taxable income taxpayer tion Topic and Key trade or business transaction transferred trust worthless