U.S. Tax Cases, 54. sējums,1. izdevumsCommerce Clearing House, 1954 1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports. |
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1.–3. rezultāts no 77.
45-72. lappuse
... Back reference : Reg . § 39.145-1 at 543 CCH ¶ 1092.147 . Fraud : Trial : Denial of bill of particulars . - The trial court's action on an application for a bill of particulars is discretionary . Hence , where the defendants at no stage ...
... Back reference : Reg . § 39.145-1 at 543 CCH ¶ 1092.147 . Fraud : Trial : Denial of bill of particulars . - The trial court's action on an application for a bill of particulars is discretionary . Hence , where the defendants at no stage ...
45-79. lappuse
... Back reference : Sec . 39.145-1 at 543 CCH ¶ 1092.141 . Criminal penalties : No error in refusing bill of particulars . - The appellants assigned as error the denial of the motion for a bill of particulars . It was held that the denial ...
... Back reference : Sec . 39.145-1 at 543 CCH ¶ 1092.141 . Criminal penalties : No error in refusing bill of particulars . - The appellants assigned as error the denial of the motion for a bill of particulars . It was held that the denial ...
45-138. lappuse
... Back reference : § 39.23 ( a ) -15 at 541 CCH ¶ 168A . Deductions : Expenses : Capital expenditures distinguished from repairs . - The jury was further instructed that in determining whether " repairs " were expenses or capital ...
... Back reference : § 39.23 ( a ) -15 at 541 CCH ¶ 168A . Deductions : Expenses : Capital expenditures distinguished from repairs . - The jury was further instructed that in determining whether " repairs " were expenses or capital ...
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affirmed agent agreement alleged amount appellant appellee assessment assets Back reference Bank basis Benatar Brian Holland capital gain cash CCH Dec charged Circuit Judges Collector of Internal Comm'r Commissioner of Internal Company contract corporation counts Court of Appeals debt December December 31 decision deduction defendant deficiency determined District Court entitled evidence excess profits tax expenses federal filed funds gross income held Helvering income tax income tax return indictment interest Internal Revenue Code issue judgment jury loss ment motion net income ordinary income paid parties partner partnership payment petition petitioner plaintiff preferred stock prior purchase purpose question real estate received record reported rule Rutkin Schino shares sold statute stockholders Supp supra Tax Court tax liens taxable income taxpayer testimony thereof tion trade or business transaction trial trust United States Attorney United States Court United States District USTC wife