[Download] "Advance Machinery Exchange Inc. v. Commissioner of Internal Revenue." by United States Court Of Appeals Second Circuit # eBook PDF Kindle ePub Free

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eBook details

• Title: Advance Machinery Exchange Inc. v. Commissioner of Internal Revenue.
• Author : United States Court Of Appeals Second Circuit
• Release Date : January 12, 1952
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 75 KB

Description

The Tax Court affirmed a deficiency assessment in the declared value excess profits taxes and excess profits taxes of the petitioner for the year 1942 on the ground that amounts of income reported by other taxpayers were properly allocable to the petitioner under §§ 45 and 22(a), I.R.C., 26 U.S.C.A. §§ 45 and 22(a). The Tax Court also affirmed the exclusion of certain amounts from the computation of the petitioners equity invested capital which was a credit in determining the excess profits tax due and from both of these determinations the petitioner has appealed.

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