New York University Law Quarterly Review, Volume 20Board of the New York University Law Quarterly Review, 1945 - Electronic journals 1947-1951 volumes contain fifth issue: Survey of New York Law. |
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Page 112
... losses.9 Further- more , a deduction of losses is allowable only for the year during which the loss is 139 STAT . 756 ( 1917 ) . 240 STAT . 1057 ( 1919 ) . 3Revenue Act of 1916 , § 12 Second , § 5 ( a ) Fourth and Fifth ; Revenue Act of ...
... losses.9 Further- more , a deduction of losses is allowable only for the year during which the loss is 139 STAT . 756 ( 1917 ) . 240 STAT . 1057 ( 1919 ) . 3Revenue Act of 1916 , § 12 Second , § 5 ( a ) Fourth and Fifth ; Revenue Act of ...
Page 121
... loss.60 The adoption of the fair market value of the property recovered61 as basis for its inclusion in gross income and for the determination of gain or loss upon its subsequent disposition has the result that in some situations the ...
... loss.60 The adoption of the fair market value of the property recovered61 as basis for its inclusion in gross income and for the determination of gain or loss upon its subsequent disposition has the result that in some situations the ...
Page 120
gories of taxpayers was warranted in all cases . 48 The amount of loss allowable is the adjusted basis for determining loss . 19 Under the rules established by Helvering v . Owens50 the characterization of the loss as one resulting from ...
gories of taxpayers was warranted in all cases . 48 The amount of loss allowable is the adjusted basis for determining loss . 19 Under the rules established by Helvering v . Owens50 the characterization of the loss as one resulting from ...
Contents
LAW QUARTERLY REVIEW | 1 |
Reorganizations and the Excess | 23 |
ARTICLES | 84 |
17 other sections not shown
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78th Congress acquired action added by Laws administrative agencies am'd by Laws amendment American applied assets authority Bank beneficiary bonds CAPMANY civil claim Commerce Court Commission common law Congress constitutional constructive trust consul contract contractors conviction corporation counsel crime criminal decision declared defendant delegation dividends doctrine effect enacted equity ESTATE LAW Executive fact federal fiduciary George Fuchs held income interest Interstate Commerce Commission intestacy invested capital involved Judge judicial jurisdiction Justice legal title legislative liability limited loss MAS-LATRIE ment Misc mortgage murder N. Y. Supp party person principle problem provisions public policy question regulation Riggs rule Section settlement Sixth Amendment slayer STAT statute Statute of Distributions statutory stockholders supra note Supreme Court Surrogate Surrogate's Court testator tion trial trustee United York York Mutual