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 | |
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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 |
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accounting affiliated allowed amount Appeals applied assets Assistant authority basis benefits Bureau capital cent claim Code Commissioner common considered consolidated returns contract contributions corporation cost Counsel debt decision deduction determined distribution dividend Division earnings effect employees established excess exemption existing fact factor Federal filed funds gain gross income held holding included income tax individual interest Internal Revenue Internal Revenue Code investment involved issue lease limited liquidation loss ment method operating opinion paid parent partnership payments pension period possible preferred present principle prior problems profits Puerto Rican purchase question rates reasonable received regulations respect result retirement Rico rule securities separate shareholders shares sources stockholders subsidiary supra Tax Court taxable taxpayer term tion transaction transfer treated trust United