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 66.
45-550. lappuse
... prior or future lien . The language of sections 5474 and 5167 , as amended , is clear in according the gen- eral excise tax liens of the Territory priority over the recorded trust chattel mortgage of Smith . The statutes make such tax ...
... prior or future lien . The language of sections 5474 and 5167 , as amended , is clear in according the gen- eral excise tax liens of the Territory priority over the recorded trust chattel mortgage of Smith . The statutes make such tax ...
45-557. lappuse
... prior years shall also be considered . Back reference : § 39.22 ( a ) -6 at 541 CCH || 138.014 . Affirming the decision of the Tax Court , 19 TC 474 , CCH Dec. 19,357 , reported at 535 CCH ¶ 7157 . Heard H. Sutton , Memphis , Tenn ...
... prior years shall also be considered . Back reference : § 39.22 ( a ) -6 at 541 CCH || 138.014 . Affirming the decision of the Tax Court , 19 TC 474 , CCH Dec. 19,357 , reported at 535 CCH ¶ 7157 . Heard H. Sutton , Memphis , Tenn ...
46-165. lappuse
... prior to the effec- tive date of the Federal income tax law . The stock dividends here involved should have been allowed as a credit for invested capital . They were distributions of earnings and profits accumulated prior to 1913 and in ...
... prior to the effec- tive date of the Federal income tax law . The stock dividends here involved should have been allowed as a credit for invested capital . They were distributions of earnings and profits accumulated prior to 1913 and in ...
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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