The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 5. sējumsM. Bender, 1953 |
No grāmatas satura
1.–3. rezultāts no 36.
337. lappuse
... claim of right so as to produce taxable income . In those cases argued after the Supreme Court's decision in Commissioner v . Wil- cox , 17a which held that embezzled funds did not consti- tute income , taxpayers were provided with ...
... claim of right so as to produce taxable income . In those cases argued after the Supreme Court's decision in Commissioner v . Wil- cox , 17a which held that embezzled funds did not consti- tute income , taxpayers were provided with ...
338. lappuse
... claim of right , particular emphasis being placed in the two cases decided after Wilcox on the existence of a legal obligation to repay . In the fourth bonus case , the Sixth Circuit refused to follow the Court of Claims , and ...
... claim of right , particular emphasis being placed in the two cases decided after Wilcox on the existence of a legal obligation to repay . In the fourth bonus case , the Sixth Circuit refused to follow the Court of Claims , and ...
340. lappuse
... claim of right rule ) permits an ex- ception merely because a taxpayer is ' mistaken ' as to the validity of his claim , " and of the scope of that de- cision in the eyes of the lower Federal courts , it appears that repayment on ...
... claim of right rule ) permits an ex- ception merely because a taxpayer is ' mistaken ' as to the validity of his claim , " and of the scope of that de- cision in the eyes of the lower Federal courts , it appears that repayment on ...
Saturs
The Washington Headquarters p 5Concen | 7 |
The Organization at the Field Level | 13 |
Day Letters p 19Appellate Division | 20 |
Autortiesības | |
38 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
The American University Tax Institute Lectures: Papers Presented ..., 1. sējums Fragmentu skats - 1946 |
The American University Tax Institute Lectures: Papers Presented ..., 2. sējums Fragmentu skats - 1949 |
The American University Tax Institute Lectures: Papers Presented ..., 3. sējums Fragmentu skats - 1951 |
Bieži izmantoti vārdi un frāzes
accounting accumulation aff'd affiliated group allocation amended amount annuity Appeals applied assets benefits bona fide Bureau of Internal business purpose capital gain cash cent Chief Counsel Circuit Commissioner common stock consolidated returns contract contributions corporation cost debentures debt decision deduction determined distribution Division earnings employees excess profits tax exemption fact factor family partnerships filed funds gross income held Helvering income tax interest Internal Revenue Code investment lease liability liquidation loss ment net income operating ordinary income paid parent payments pension plan percent poration preferred stock prior problems profit-sharing plan Puerto Rican purchase rates recapitalization received regulations rental reorganization result retirement Revenue Act Rico rule section 102 section 45 separate returns shareholders shares stock dividend stockholders subsidiary supra note Supreme Court surtax tax avoidance Tax Court taxable Taxation taxpayer tion transaction transfer trust United Western Hemisphere