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- Inaja_Land_Co._v._Commissioner abstract "Inaja Land Co., Ltd. v. Commissioner, 9 T.C. 727 (1947) was a United States income tax case which discussed whether, and how much, basis the taxpayer could recover to offset a gain from compensation from the government for an easement on his land.HELD:1. The $50,000 that petitioner received from the City -- for a right of way and an easement on taxpayer's land, and releasing the city from all claims and demands, etc. -- was lost (present) capital rather than lost (future) profits; i.e. it should be chargeable to the capital account for land, rather than treated as taxable income under I.R.C. §22(a) [today §61(a)].2. Since, under the circumstances, it was practically impossible to allocate a basis to the easements granted, entirety of the net amount received will be recovered from that basis.".
- Inaja_Land_Co._v._Commissioner wikiPageID "22767280".
- Inaja_Land_Co._v._Commissioner wikiPageLength "3353".
- Inaja_Land_Co._v._Commissioner wikiPageOutDegree "13".
- Inaja_Land_Co._v._Commissioner wikiPageRevisionID "674692382".
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Capital_account.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Down_payment.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Easement.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Erosion.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Fishing.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Flood.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Income_tax.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Payment.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Petitioner.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Taxable_income.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Taxpayer.
- Inaja_Land_Co._v._Commissioner wikiPageWikiLink Water_pollution.
- Inaja_Land_Co._v._Commissioner wikiPageUsesTemplate Template:Convert.
- Inaja_Land_Co._v._Commissioner wikiPageUsesTemplate Template:Orphan.
- Inaja_Land_Co._v._Commissioner subject Category:United_States_taxation_and_revenue_case_law.
- Inaja_Land_Co._v._Commissioner comment "Inaja Land Co., Ltd. v. Commissioner, 9 T.C. 727 (1947) was a United States income tax case which discussed whether, and how much, basis the taxpayer could recover to offset a gain from compensation from the government for an easement on his land.HELD:1. The $50,000 that petitioner received from the City -- for a right of way and an easement on taxpayer's land, and releasing the city from all claims and demands, etc. -- was lost (present) capital rather than lost (future) profits; i.e.".
- Inaja_Land_Co._v._Commissioner label "Inaja Land Co. v. Commissioner".
- Inaja_Land_Co._v._Commissioner sameAs Q6013405.
- Inaja_Land_Co._v._Commissioner sameAs m.05zlt46.
- Inaja_Land_Co._v._Commissioner sameAs Q6013405.
- Inaja_Land_Co._v._Commissioner wasDerivedFrom Inaja_Land_Co._v._Commissioner?oldid=674692382.
- Inaja_Land_Co._v._Commissioner isPrimaryTopicOf Inaja_Land_Co._v._Commissioner.