Supreme Court Reporter, 70. sējumsWest Publishing Company, 1950 |
No grāmatas satura
1.–3. rezultāts no 64.
285. lappuse
... operating loss . It is petitioner's contention , reflected in its 1942 income tax returns , that although its loss in the liquidation of Reo Sales Corp. was incurred in 1941 , determination of the amount of net operating loss was ...
... operating loss . It is petitioner's contention , reflected in its 1942 income tax returns , that although its loss in the liquidation of Reo Sales Corp. was incurred in 1941 , determination of the amount of net operating loss was ...
286. lappuse
... operating loss under § 122 ( a ) . We may point briefly to several circum- stances which , we think , require a holding that net operating loss must be computed solely with reference to the statutes in effect during the year when the ...
... operating loss under § 122 ( a ) . We may point briefly to several circum- stances which , we think , require a holding that net operating loss must be computed solely with reference to the statutes in effect during the year when the ...
287. lappuse
... operating loss must be computed solely on the basis of the statutes in effect during the taxable year when the loss was incurred . Only if such a loss exists under those statutes will a tax- payer have anything that may be carried over ...
... operating loss must be computed solely on the basis of the statutes in effect during the taxable year when the loss was incurred . Only if such a loss exists under those statutes will a tax- payer have anything that may be carried over ...
Saturs
Justices of Supreme Court | 761 |
Table of Cases Reported ΧΙ | 9 |
Supreme Court Rules LXXIII | 1 |
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