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.
45-103. lappuse
... supra , 288 U. S. at 160-162 [ 3 USTC 1047 ] ; Lucas v . American Code Co. , supra , 280 U. S. at 449-450 [ 2 USTC 1483 ] ; Belser v . Commissioner , 174 Fed . ( 2d ) 387 , 389-390 ( 4th Cir . 1949 ) [ 49-1 USTC ¶9269 ] . And the ...
... supra , 288 U. S. at 160-162 [ 3 USTC 1047 ] ; Lucas v . American Code Co. , supra , 280 U. S. at 449-450 [ 2 USTC 1483 ] ; Belser v . Commissioner , 174 Fed . ( 2d ) 387 , 389-390 ( 4th Cir . 1949 ) [ 49-1 USTC ¶9269 ] . And the ...
45-104. lappuse
... supra , 13 T. C. at 901 [ CCH Dec. 17,304 ] . ] Reasonable and good faith reliance upon the advice of counsel after full and fair disclosure of the facts by the taxpayer is a relevant factor in determining whether the taxpayer had ...
... supra , 13 T. C. at 901 [ CCH Dec. 17,304 ] . ] Reasonable and good faith reliance upon the advice of counsel after full and fair disclosure of the facts by the taxpayer is a relevant factor in determining whether the taxpayer had ...
45-556. lappuse
... supra n . 2 ; Boyle v . Commissioner , supra n . 2 : Smith v . United States , supra n . 2 ; Commissioner v . Roberts , supra n . 2 ; Vesper Co. v . Commissioner , supra n . 2 . Commissioner v . Roberts , supra n . 2 ; Boyle v ...
... supra n . 2 ; Boyle v . Commissioner , supra n . 2 : Smith v . United States , supra n . 2 ; Commissioner v . Roberts , supra n . 2 ; Vesper Co. v . Commissioner , supra n . 2 . Commissioner v . Roberts , supra n . 2 ; Boyle v ...
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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