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- Raytheon_Production_Corp._v._Commissioner abstract "Raytheon Production Corp. v. Commissioner, 144 F.2d 110, 113 (1st Cir. 1943), cert. denied, 323 U.S. 779 (1944) is a United States income tax case that discusses the tax deductibility of damages for loss of business good will. It included the following holdings:Under the tax code, business good will is not the present value of future profits, but present capital.Thus, damages for the destruction of goodwill (awarded under the Federal Anti-Trust Laws) are compensating for the destruction of a capital asset -- they are a \"return\" of this capital.It is settled law that, while a recovery (as court-ordered damages) of future profits is taxable, a recovery (as damages) of present capital is not.However, it is also settled law that compensatory damages are not tax-exempt just because they are a return of capital. Exemption applies only to the portion of these damages that recovers the cost basis of that capital; any excess damages serve to realize prior appreciation, and should be taxed as income.In this case, the basis is treated as zero because Raytheon is unable to establish it.(Generally, goodwill has a basis of zero because the costs that generate it are themselves immediately deductible (as expenses for advertising, PR, etc). However, goodwill can acquire a basis, e.g. as a portion of the cost of purchasing another business.)".
- Raytheon_Production_Corp._v._Commissioner wikiPageID "22699280".
- Raytheon_Production_Corp._v._Commissioner wikiPageLength "5162".
- Raytheon_Production_Corp._v._Commissioner wikiPageOutDegree "9".
- Raytheon_Production_Corp._v._Commissioner wikiPageRevisionID "601824005".
- Raytheon_Production_Corp._v._Commissioner wikiPageWikiLink Category:United_States_taxation_and_revenue_case_law.
- Raytheon_Production_Corp._v._Commissioner wikiPageWikiLink Cost_basis.
- Raytheon_Production_Corp._v._Commissioner wikiPageWikiLink Goodwill_(accounting).
- Raytheon_Production_Corp._v._Commissioner wikiPageWikiLink Rectifier.
- Raytheon_Production_Corp._v._Commissioner wikiPageWikiLink Return_of_capital.
- Raytheon_Production_Corp._v._Commissioner wikiPageWikiLink Sherman_Antitrust_Act.
- Raytheon_Production_Corp._v._Commissioner wikiPageWikiLinkText "Raytheon_Production_Corp._v._Commissioner".
- Raytheon_Production_Corp._v._Commissioner wikiPageUsesTemplate Template:Orphan.
- Raytheon_Production_Corp._v._Commissioner subject Category:United_States_taxation_and_revenue_case_law.
- Raytheon_Production_Corp._v._Commissioner comment "Raytheon Production Corp. v. Commissioner, 144 F.2d 110, 113 (1st Cir. 1943), cert. denied, 323 U.S. 779 (1944) is a United States income tax case that discusses the tax deductibility of damages for loss of business good will.".
- Raytheon_Production_Corp._v._Commissioner label "Raytheon Production Corp. v. Commissioner".
- Raytheon_Production_Corp._v._Commissioner sameAs Q7299397.
- Raytheon_Production_Corp._v._Commissioner sameAs m.05zy8w7.
- Raytheon_Production_Corp._v._Commissioner sameAs Q7299397.
- Raytheon_Production_Corp._v._Commissioner wasDerivedFrom Raytheon_Production_Corp._v._Commissioner?oldid=601824005.
- Raytheon_Production_Corp._v._Commissioner isPrimaryTopicOf Raytheon_Production_Corp._v._Commissioner.