Tax Cases Decided with OpinionsU.S. Government Printing Office, 1945 |
No grāmatas satura
1.5. rezultāts no 68.
xii. lappuse
... proceeding under a general assignment for the benefit of creditors . U. S. v . Waddill , Holland & Flinn , 323 U. S. 353-- . Page 75 94 108 113 119 128 1 140 145 148 151 154 159 161 III . CONSTRUCTION OF FEDERAL TAX LAWS A. INCOME TAX ...
... proceeding under a general assignment for the benefit of creditors . U. S. v . Waddill , Holland & Flinn , 323 U. S. 353-- . Page 75 94 108 113 119 128 1 140 145 148 151 154 159 161 III . CONSTRUCTION OF FEDERAL TAX LAWS A. INCOME TAX ...
xiv. lappuse
... proceeding resulted in an award for the value of the property with interest , the amount designated in the award as " interest " constitutes taxable income rather than capital gain . Kieselbach v . Commissioner , 317 U. S. 399 Page 247 ...
... proceeding resulted in an award for the value of the property with interest , the amount designated in the award as " interest " constitutes taxable income rather than capital gain . Kieselbach v . Commissioner , 317 U. S. 399 Page 247 ...
1. lappuse
... proceeding against property in which the United States has an interest is a suit against the United States . ( 3 ) The prior grant of the privilege to tax the shares was analogous to a gratuity or bounty , and the withdrawal of the ...
... proceeding against property in which the United States has an interest is a suit against the United States . ( 3 ) The prior grant of the privilege to tax the shares was analogous to a gratuity or bounty , and the withdrawal of the ...
3. lappuse
... proceeding against property in which the United States has an interest is a suit against the United States . " United States v . Alabama , 313 U. S. 274 , 282. No such suit may be maintained without the consent of the United States ...
... proceeding against property in which the United States has an interest is a suit against the United States . " United States v . Alabama , 313 U. S. 274 , 282. No such suit may be maintained without the consent of the United States ...
25. lappuse
... proceedings we do not decide . Its leasehold interest is subject to some [ 187 ] qualification of the right to use the property except for gun manufacture , is limited to the period it engages in such work , and is perhaps burdened by ...
... proceedings we do not decide . Its leasehold interest is subject to some [ 187 ] qualification of the right to use the property except for gun manufacture , is limited to the period it engages in such work , and is perhaps burdened by ...
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Bieži izmantoti vārdi un frāzes
1st Sess 75th Cong affirmed allowed Amendment amount applied assessment authority basis Board of Tax burden certiorari Circuit Court claim commerce clause Commissioner of Internal Congress constitutional contract corporation County Court of Appeals decision deduction delivered the opinion depletion depreciation dissenting distribution District Court domicile earnings effect Eisner estate tax exemption exercise expenses fact federal court Five Civilized Tribes Fourteenth Amendment gift tax Government gross income held Helvering immunity income tax Indian interest Internal Revenue Code interstate commerce J. C. Penney Jehovah's Witnesses judgment jurisdiction JUSTICE lands legislative levied lien Love County Macomber ment Mesta Minnesota Oklahoma ordinance paid payment Pennsylvania petitioner petitioner's proceedings purchased purpose question religious restricted Revenue Act reversed rule shareholder Sixteenth Amendment Stat statute stock dividends stockholders supra Supreme Court Tax Appeals Tax Court taxable taxation taxpayer tion transaction transfer trust United Wisconsin
Populāri fragmenti
78. lappuse - Freedom of speech and debate in Congress shall not be impeached or questioned in any court, or place out of Congress...
80. lappuse - All men have a natural and indefeasible right to worship Almighty God according to the dictates of their own consciences; no man can of right be compelled to attend, erect or support any place of worship, or to maintain any ministry against his consent; no human authority can, in any case whatever, control or interfere with the rights of conscience and no preference shall ever be given by law to any religious establishments or modes of worship.
267. lappuse - ... gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
311. lappuse - The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual...
78. lappuse - That religion, or the duty which we owe to our Creator, and the manner of discharging it, can be directed only by reason and conviction, not by force or violence, and therefore all men are equally entitled to the free exercise of religion, according to the dictates of conscience, and that it is the mutual duty of all to practice Christian forbearance, love, and charity towards each other.
3. lappuse - From their very weakness and helplessness, so largely due to the course of dealing of the federal government with them, and the treaties in which it has been promised, there arises the duty of protection, and with it the power. This has always been recognized by the executive and by congress, and by this court, whenever the question has arisen.
78. lappuse - ... all men shall be free to profess, and by argument to maintain, their opinions in matters of religion, and that the same shall in no wise diminish, enlarge or affect their civil capacities.
306. lappuse - In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.
214. lappuse - Individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.
178. lappuse - ... any distribution made by a corporation to its shareholders, whether in money or in other property, (1) out of its earnings or profits accumulated after February 28, 1913...