United States Supreme Court Reports, 51. sējumsLawyers Co-operative Publishing Company, 1978 First series, books 1-43, includes "Notes on U.S. reports" by Walter Malins Rose. |
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1.–3. rezultāts no 90.
51. lappuse
... basis taxpayer for certain items that are ac- crued but not yet paid to related cash basis payees , since ( 1 ) the purpose of § 267 ( a ) is to prevent the tax avoidance that would result if an accrual basis corporation could claim a ...
... basis taxpayer for certain items that are ac- crued but not yet paid to related cash basis payees , since ( 1 ) the purpose of § 267 ( a ) is to prevent the tax avoidance that would result if an accrual basis corporation could claim a ...
55. lappuse
... basis taxpayer's 6. Section 404 ( a ) ( 6 ) , as it read prior to 1974 amendment provided : " ( 6 ) Taxpayers on accrual basis . " For purposes of paragraphs ( 1 ) , ( 2 ) , and ( 3 ) , a taxpayer on the accrual basis shall be deemed to ...
... basis taxpayer's 6. Section 404 ( a ) ( 6 ) , as it read prior to 1974 amendment provided : " ( 6 ) Taxpayers on accrual basis . " For purposes of paragraphs ( 1 ) , ( 2 ) , and ( 3 ) , a taxpayer on the accrual basis shall be deemed to ...
62. lappuse
... basis , there was no loss in 1925 " ) ; Price , 309 US , at 413 , 84 L Ed 836 , 60 S Ct 673 ( " As the return was on the cash basis , there could be no deduction in the year 1932 . . . ” ) . 1 Indeed , their focus explains their result ...
... basis , there was no loss in 1925 " ) ; Price , 309 US , at 413 , 84 L Ed 836 , 60 S Ct 673 ( " As the return was on the cash basis , there could be no deduction in the year 1932 . . . ” ) . 1 Indeed , their focus explains their result ...
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