The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 1. sējumsM. Bender, 1946 |
No grāmatas satura
1.–3. rezultāts no 89.
307. lappuse
... decision so as to identify a clear - cut mistake of law , the decision of the Tax Court must stand . " It is interesting to note that in the opinion of the Tax Court in the Collins case the Tax Court said : " The parties have filed a ...
... decision so as to identify a clear - cut mistake of law , the decision of the Tax Court must stand . " It is interesting to note that in the opinion of the Tax Court in the Collins case the Tax Court said : " The parties have filed a ...
369. lappuse
... decision in conflict with the prior decision . As to the former the authorities are unanimous in holding that the issues are not identical where there has been a change in the basic law and that , therefore , res judicata does not apply ...
... decision in conflict with the prior decision . As to the former the authorities are unanimous in holding that the issues are not identical where there has been a change in the basic law and that , therefore , res judicata does not apply ...
370. lappuse
... decision of either a State or Federal court . In the Blair case , the decision in the prior suit taxed to the assignor income from a trust assigned by him , on the theory that the assignment was invalid under the law of the state where ...
... decision of either a State or Federal court . In the Blair case , the decision in the prior suit taxed to the assignor income from a trust assigned by him , on the theory that the assignment was invalid under the law of the state where ...
Saturs
TaxFree Corporate Exchanges Section 102 1 R C | 3 |
2 Selected Problems | 23 |
Tax Problems Relating to the Purchase Sale | 35 |
Autortiesības | |
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The American University Tax Institute Lectures: Papers Presented ..., 5. sējums Fragmentu skats - 1953 |
The American University Tax Institute Lectures: Papers Presented ..., 2. sējums Fragmentu skats - 1949 |
The American University Tax Institute Lectures: Papers Presented ..., 3. sējums Fragmentu skats - 1951 |
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acquired actual agreement alimony allowed amount Appeals apply assets attorney base period basis benefits Bureau capital Circuit claim Code Comm Commissioner Company consideration considered corporation course decision deduction deficiency denied determination distribution dividend earnings effect employees entire established evidence excess exchange exempt existing extent facts Federal filed foreign gain gift give Government held Helvering husband important included income tax interest Internal Revenue Internal Revenue Code involved issue liability limitation liquidation loss matter means ment necessary obligation paid parties payments period person petition present principle prior problem profits provides purchase question reason received record refund regulations reorganization respect result Revenue Act rule Section 102 securities separation situation statute stockholders Supreme Court Tax Court taxable taxation taxpayer tion transaction transfer treaties trial trust United wife