Cases Decided in the United States Court of Claims ... with Report of Decisions of the Supreme Court in Court of Claims Cases, 222. sējumsThe Court, 1979 |
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1.5. rezultāts no 29.
356. lappuse
... franchise ; valuation . - Plaintiff seeks refund of income taxes and assessed interest for fiscal years ending September 30 , 1965 through September 30 , 1969 , plus statutory interest . During said years , all of plaintiff's ...
... franchise ; valuation . - Plaintiff seeks refund of income taxes and assessed interest for fiscal years ending September 30 , 1965 through September 30 , 1969 , plus statutory interest . During said years , all of plaintiff's ...
357. lappuse
... franchise was a royalty and therefore personal holding company income , that some part of the gallonage payments was in exchange for plaintiff's franchise rights , and remanded the case to the trial judge to determine whether the ...
... franchise was a royalty and therefore personal holding company income , that some part of the gallonage payments was in exchange for plaintiff's franchise rights , and remanded the case to the trial judge to determine whether the ...
358. lappuse
... franchise ; arm's- length transaction . [ 8 ] To prevail that it was not a personal holding company for tax purposes , taxpayer , a family - controlled , two - shareholder corporation # 1 356 which entered into sub - bottler's franchise ...
... franchise ; arm's- length transaction . [ 8 ] To prevail that it was not a personal holding company for tax purposes , taxpayer , a family - controlled , two - shareholder corporation # 1 356 which entered into sub - bottler's franchise ...
359. lappuse
... franchise agreements with related entities , must prove the independent economic reality of the arrange- ments , i.e. prove that the arrangements were fair and reasonable , judged by standards applicable to a transaction entered into ...
... franchise agreements with related entities , must prove the independent economic reality of the arrange- ments , i.e. prove that the arrangements were fair and reasonable , judged by standards applicable to a transaction entered into ...
360. lappuse
... franchise does not necessarily indicate approval of the allocation . Under Treas . Reg . $ 601.105 ( j ) , if certain criteria are met , the IRS may reopen any case previously closed so as to make adjustments unfavorable to the taxpayer ...
... franchise does not necessarily indicate approval of the allocation . Under Treas . Reg . $ 601.105 ( j ) , if certain criteria are met , the IRS may reopen any case previously closed so as to make adjustments unfavorable to the taxpayer ...
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1980 the court aboriginal title action active duty administrative Alice Daniel alleged amended amount annuity appeal asserted assignment Assistant Attorney Attorney General Alice attorney of record award clause cloud seeding Congress contracting officer contractor corporation costs counsel counterclaim decedent December 12 decision defendant defendant's motion denied determination employee entitled evidence fact False Claims Act FEBRUARY 29 federal filed Flexifloat foreign tax foreign tax credit franchise Government Government's granted income tax Indian Claims Commission interest Internal Revenue issue January 25 judge's jurisdiction leases ment Minnesota Chippewa Tribe motion for summary paid parties patent payment percent plaintiff plaintiff's motion pole signs powder prior profits pursuant reasonable reclamation refund regulations remanded Renegotiation Reserve retirement Robishaw Rule Sioux Stat statute summary judgment supra tion treaty trial division trial judge Tribe United watershed lands WHTC