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.
45-183. lappuse
... lien arose appellee's garnishment lien possessed " the characteristics of a specific perfected lien which alone bars the priority of the United States . " See United States v . Knott , 298 U. S. 544 , 56 S. Ct . 902 , 905. The issue ...
... lien arose appellee's garnishment lien possessed " the characteristics of a specific perfected lien which alone bars the priority of the United States . " See United States v . Knott , 298 U. S. 544 , 56 S. Ct . 902 , 905. The issue ...
45-184. lappuse
... lien held by the Government under 26 U. S. C. ( 1946 ed . ) § 3670 and an unperfected municipal tax lien which arose prior thereto were held to be " general " liens . In this situation and confronted with a lien of the same class the ...
... lien held by the Government under 26 U. S. C. ( 1946 ed . ) § 3670 and an unperfected municipal tax lien which arose prior thereto were held to be " general " liens . In this situation and confronted with a lien of the same class the ...
45-185. lappuse
... lien here in controversy was received by the collector , and , thereupon , under the terms of the statute , 26 U. S. C. A. 3670 , 3671 , a lien arose " in favor of the United States upon all property and rights to prop- erty ...
... lien here in controversy was received by the collector , and , thereupon , under the terms of the statute , 26 U. S. C. A. 3670 , 3671 , a lien arose " in favor of the United States upon all property and rights to prop- erty ...
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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