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 I 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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accumulated alimony amount annuity apply assets attorney base period basis Bureau of Internal capital gains cash certiorari denied Circuit Court Comm Commissioner of Internal Company corporation Court of Appeals decision decree deduction deficiency determination distribution dividend divorce earnings and profits employees estate tax evidence excess profits tax exchange exempt facts Federal Taxes filed foreign tax fraud gain or loss gift tax held Helvering husband included income tax Institute on Federal interest Internal Revenue Code involved issue limitation liquidation ment net income obligation paid parties penalty periodic payments petition petitioner poration prior problem provides purchase purpose question reason received regulations reorganization res judicata respect result Revenue Act rule Section 102 section 22(k shareholders statute statutory stipulation stockholders subsidiary Supreme Court surtax Tax Court tax law tax liability tax treaties taxable taxpayer tion transaction transfer Treasury trial trust United Kingdom wife