Tax Cases Decided with OpinionsU.S. Government Printing Office, 1945 |
No grāmatas satura
1.5. rezultāts no 100.
xiii. lappuse
... taxpayer on the accrual basis successfully contested in the courts and never paid were not deductible for the year when the case was pending . Dixie Pine Products Co. v . Commissioner , 320 U. S. 516 .. 2. Same ; a taxpayer cannot ...
... taxpayer on the accrual basis successfully contested in the courts and never paid were not deductible for the year when the case was pending . Dixie Pine Products Co. v . Commissioner , 320 U. S. 516 .. 2. Same ; a taxpayer cannot ...
xvi. lappuse
... taxpayer's appeal from the Commissioner's determination of a 1936 tax deficiency , the Board of Tax Appeals was without juris- diction to apply the doctrine of equitable recoupment and credit a 1935 overpayment against the deficiency ...
... taxpayer's appeal from the Commissioner's determination of a 1936 tax deficiency , the Board of Tax Appeals was without juris- diction to apply the doctrine of equitable recoupment and credit a 1935 overpayment against the deficiency ...
17. lappuse
... taxpayer seeking recovery , strong reasons of policy suggest an opposite rule should prevail in this case . While " emancipated " upon attaining twenty - one , Isabelle Gar- den was an Indian " just emerging from a state of dependency ...
... taxpayer seeking recovery , strong reasons of policy suggest an opposite rule should prevail in this case . While " emancipated " upon attaining twenty - one , Isabelle Gar- den was an Indian " just emerging from a state of dependency ...
29. lappuse
... taxpayer by the federal Government . It is true too that , either as a result of the express terms of the Government's contract with Mesta , the Government's monetary obligation to [ 194 ] Mesta will be increased by the imposition of ...
... taxpayer by the federal Government . It is true too that , either as a result of the express terms of the Government's contract with Mesta , the Government's monetary obligation to [ 194 ] Mesta will be increased by the imposition of ...
165. lappuse
... taxpayer which were cancelled by its creditors . The taxpayer , a corporation , respondent here , owed certain past due bills for merchandise . This indebtedness was represented by in- terest - bearing notes . Interest upon these notes ...
... taxpayer which were cancelled by its creditors . The taxpayer , a corporation , respondent here , owed certain past due bills for merchandise . This indebtedness was represented by in- terest - bearing notes . Interest upon these notes ...
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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...