Cases Decided in the Court of Claims of the United States, 69. sējumsU.S. Government Printing Office, 1930 |
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1.5. rezultāts no 51.
xxv. lappuse
... tax ; invested capital ; promissory notes in exchange for stock ; failure to estab- lish value . HOYT , CHARLES C ... Appeals ; Court of Claims ; alternative remedies . 230 JAMES , ARTHUR CURTISS , ET AL . , EXECUTORS_ Refund of internal - ...
... tax ; invested capital ; promissory notes in exchange for stock ; failure to estab- lish value . HOYT , CHARLES C ... Appeals ; Court of Claims ; alternative remedies . 230 JAMES , ARTHUR CURTISS , ET AL . , EXECUTORS_ Refund of internal - ...
xxviii. lappuse
... tax . OHIO OIL COMPANY__ . 137 Recovery for reduction of royalties on oil leases , act of February 25 , 1920 . OHIO STEEL FOUNDRY CO ---- . 158 Refund of income and profits tax ; jurisdiction ; Board of Tax Appeals ; Court of Claims ...
... tax . OHIO OIL COMPANY__ . 137 Recovery for reduction of royalties on oil leases , act of February 25 , 1920 . OHIO STEEL FOUNDRY CO ---- . 158 Refund of income and profits tax ; jurisdiction ; Board of Tax Appeals ; Court of Claims ...
79. lappuse
... assessment " made under " certain acts . The revenue act of 1924 created the United States Board of Tax Appeals and entirely changed the procedure to be followed in determining , assessing , and collecting taxes , and it was for this ...
... assessment " made under " certain acts . The revenue act of 1924 created the United States Board of Tax Appeals and entirely changed the procedure to be followed in determining , assessing , and collecting taxes , and it was for this ...
114. lappuse
... tax determined for 1920 by the inclu- sion in the merchandise inventory of print paper on hand at the beginning of ... Tax Opinion of the Court Appeals and the board has consistently 114 SPIEGEL , MAY , STERN CO . ET AL . v . U. S. ...
... tax determined for 1920 by the inclu- sion in the merchandise inventory of print paper on hand at the beginning of ... Tax Opinion of the Court Appeals and the board has consistently 114 SPIEGEL , MAY , STERN CO . ET AL . v . U. S. ...
115. lappuse
United States. Court of Claims. Opinion of the Court Appeals and the board has consistently held that supplies of the ... tax- able year and that the cost of such supplies as remained on hand at the end of the taxable year should be ...
United States. Court of Claims. Opinion of the Court Appeals and the board has consistently held that supplies of the ... tax- able year and that the cost of such supplies as remained on hand at the end of the taxable year should be ...
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additional assessment additional tax allowed amount April August 31 basis Board of Tax bonds Certiorari Chase Hoyt claim for refund club coal collector of internal Commissioner of Internal Company computed consolidated contract corporation cost court made special decedent December December 31 decided that plaintiff deduction defendant deficiency delivered the opinion determined entitled to recover February February 26 fiscal year ended follows Government income and profits interest Internal Revenue Jacksonville January joint-stock land banks Judge July June 15 June 30 lease LITTLETON loss lumber March March 15 ment net income October October 31 officer overpayment paid payment period petition plaintiff plaintiff filed prior profits tax purchase purpose received Refund of income Reporter's Statement revenue act special findings Stat statute statute of limitations stockholders suit Supreme Court Tax Appeals taxable taxpayer thereof tiff tion transfer trust United
Populāri fragmenti
196. lappuse - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
240. lappuse - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death...
269. lappuse - Every claim against the United States cognizable by the Court of Claims shall be forever barred unless the petition setting forth a statement thereof is filed in the court, or transmitted to it by the Secretary of the Senate or the Clerk of the House of Representatives, as provided by law, within six years after the claim first accrues.
270. lappuse - Aliens who are citizens or subjects of any government which accords to citizens of the United States the right to prosecute claims against such government in its courts, shall have the privilege of prosecuting claims against the United States in the Court of Claims, whereof such court, by reason of their subject matter and character, might take jurisdiction.
544. lappuse - ... made or Intended to take effect in possession or enjoyment after the death of the grantor...
343. lappuse - ... the best, cheapest, and most available means for the production of nitrates and other products for munitions of war and useful in the manufacture of fertilizers and other useful products...
466. lappuse - In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount.
31. lappuse - ... (2) Other automobiles and motor cycles (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum.
240. lappuse - To the extent of any interest therein of which the decedent has at any time made a transfer, or with respect to which he has created a trust, in contemplation of or intended to take effect in possession or enjoyment at or after his death, except in case of a bona fide sale for a fair consideration in money or money's worth.
270. lappuse - That the claims of married women, first accrued during marriage, of persons under the age of twenty-one years, first accrued during minority, and of idiots, lunatics, insane persons, and persons beyond the seas at the time the claim accrued, entitled to the claim, shall not be barred if the...