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 83.
175. lappuse
... decision was affirmed by the Circuit Court of Appeals for the Second Circuit . The Supreme Court affirmed the lower courts on the ground that it was not called upon to pass upon the con- stitutional issue because a proper construction ...
... decision was affirmed by the Circuit Court of Appeals for the Second Circuit . The Supreme Court affirmed the lower courts on the ground that it was not called upon to pass upon the con- stitutional issue because a proper construction ...
355. lappuse
... decision on March 11 , 1952. ( 195 F. ( 2d ) 166. ) In the Schuyler case petitioners operated a hotel , a part of their business involving the purchase and sale of merchandise . The Tax Court held ( 10 TCM 439 ) ( 1951 ) the respondent ...
... decision on March 11 , 1952. ( 195 F. ( 2d ) 166. ) In the Schuyler case petitioners operated a hotel , a part of their business involving the purchase and sale of merchandise . The Tax Court held ( 10 TCM 439 ) ( 1951 ) the respondent ...
390. lappuse
... decision is res judicata for the instant case . " Our earlier decision was promulgated on November 29 , 1946 , relying on Commissioner v . Tower , 327 U.S. 280. Subsequently , on June 27 , 1949 , the Supreme Court discussed the meaning ...
... decision is res judicata for the instant case . " Our earlier decision was promulgated on November 29 , 1946 , relying on Commissioner v . Tower , 327 U.S. 280. Subsequently , on June 27 , 1949 , the Supreme Court discussed the meaning ...
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