Reports of the Tax Court of the United States, Volume 82

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U.S. Government Printing Office, 1984
 

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Page 52 - [a] word is not a crystal, transparent and unchanged, it is the skin of a living thought and may vary greatly in color and content according to the circumstances and the time in which it is used.
Page 313 - Court itself recognized that the purpose of the exclusionary rule "is to deter to compel respect for the constitutional guaranty in the only effectively available way by removing the incentive to disregard it.
Page 841 - Corporations, and any community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 28 - ... organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or...
Page 230 - Is divorced or legally separated from her husband under a decree of divorce or of separate maintenance...
Page 584 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
Page 868 - A trust created or organized in the United States and forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries...
Page 120 - Partners shall render on demand true and full information of all things affecting the partnership to any partner or the legal representative of any deceased partner or partner under legal disability.
Page 159 - ... the amount actually distributed or made available to any distributee shall be taxable to him in the year in which so distributed or made available to the extent that it exceeds the amounts paid in by him.
Page 148 - Under an accrual method of accounting, an expense is deductible for the taxable year in which att the events have occurred which determine the fact of the liability and the amount thereof can be determined with reasonable accuracy.

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