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 75.
45-82. lappuse
... Applicable Statutes Count One is based upon the conspiracy statute , 18 USCA Section 371 , which reads as follows : " If two or more persons conspire either to commit any offense against the United States , or to defraud the United ...
... Applicable Statutes Count One is based upon the conspiracy statute , 18 USCA Section 371 , which reads as follows : " If two or more persons conspire either to commit any offense against the United States , or to defraud the United ...
45-83. lappuse
... applicable " All provisions of law , including penal- ties , applicable with respect to any tax imposed by section 2700 or section 1800 , and the provisions of section 3661 , shall , insofar as applicable and not inconsistent with the ...
... applicable " All provisions of law , including penal- ties , applicable with respect to any tax imposed by section 2700 or section 1800 , and the provisions of section 3661 , shall , insofar as applicable and not inconsistent with the ...
46-95. lappuse
... applicable so as to defeat the relief provision of the Cur- rent Tax Payment Act of 1943 , 57 Stat . 126 , sec . 6 ... applicable by reason of fraud . " ( Italics supplied ) . In determining whether " additions to the tax for such ...
... applicable so as to defeat the relief provision of the Cur- rent Tax Payment Act of 1943 , 57 Stat . 126 , sec . 6 ... applicable by reason of fraud . " ( Italics supplied ) . In determining whether " additions to the tax for such ...
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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