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 73.
45-369. lappuse
... meaning as an adjec- tive . The legislative history together with the peculiarity of the particular situation strongly indicates to me that the word " absent " should be interpreted as meaning that the defendant " absented " himself ...
... meaning as an adjec- tive . The legislative history together with the peculiarity of the particular situation strongly indicates to me that the word " absent " should be interpreted as meaning that the defendant " absented " himself ...
45-487. lappuse
... meaning of that term it is not a sale within the meaning of Section 117. In the present case , the release did not transfer the lessee's rights to the lessor ; they merely came to an end and vanished . There was no sale or ex- change ...
... meaning of that term it is not a sale within the meaning of Section 117. In the present case , the release did not transfer the lessee's rights to the lessor ; they merely came to an end and vanished . There was no sale or ex- change ...
45-605. lappuse
... meaning , as they should be taken here . " So now , if we consider the words " gains or profits and income from any source , " " in their plain popular meaning , " as we think they should be , how can there be any doubt that these ...
... meaning , as they should be taken here . " So now , if we consider the words " gains or profits and income from any source , " " in their plain popular meaning , " as we think they should be , how can there be any doubt that these ...
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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