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.
45-381. lappuse
... question were not attributable to the operation of a business by the taxpayer and , therefore , could not be treated as net operating de- ductions under Section 122. Accordingly the court entered judgment for defendant from which ...
... question were not attributable to the operation of a business by the taxpayer and , therefore , could not be treated as net operating de- ductions under Section 122. Accordingly the court entered judgment for defendant from which ...
45-540. lappuse
... question : " And at this time the relationship of attorney and client was set up ? " The government objected on the ground that the question called for the opinion and conclusion of Ringo , and the court sustained the objection . Appel ...
... question : " And at this time the relationship of attorney and client was set up ? " The government objected on the ground that the question called for the opinion and conclusion of Ringo , and the court sustained the objection . Appel ...
45-968. lappuse
... question , to one of the reported cases : The question as to whether or not advances to a corporation are actually contributions or loans is not a new one . It is essentially a question of fact upon which the taxpayer has the burden of ...
... question , to one of the reported cases : The question as to whether or not advances to a corporation are actually contributions or loans is not a new one . It is essentially a question of fact upon which the taxpayer has the burden of ...
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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