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 71.
45-125. lappuse
... agreement , it is in fact , until accepted by the Bureau , an offer to agree . Form 1291 , executed by the taxpayer on December 3 , 1947 , similarly is an offer to agree , rather than an agreement . ( Plaintiff's Ex . 1. ) The Court ...
... agreement , it is in fact , until accepted by the Bureau , an offer to agree . Form 1291 , executed by the taxpayer on December 3 , 1947 , similarly is an offer to agree , rather than an agreement . ( Plaintiff's Ex . 1. ) The Court ...
45-218. lappuse
... agreement did not supersede the 1929 agree- ment and create a new lump - sum obligation . One dissent . Back references : § 39.22 ( k ) -1 at 541 CCH ¶ 143A.1706 , 143A.276 , and 143A.634 . Affirming a decision of the Tax Court , 18 TC ...
... agreement did not supersede the 1929 agree- ment and create a new lump - sum obligation . One dissent . Back references : § 39.22 ( k ) -1 at 541 CCH ¶ 143A.1706 , 143A.276 , and 143A.634 . Affirming a decision of the Tax Court , 18 TC ...
45-222. lappuse
... agreement . The later agree- ment was to supersede the earlier and to put an end to Grant's claims under the earlier . " An existing claim can be instantly discharged by the substitution of a new executory agreement in its place ...
... agreement . The later agree- ment was to supersede the earlier and to put an end to Grant's claims under the earlier . " An existing claim can be instantly discharged by the substitution of a new executory agreement in its place ...
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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