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 62.
53. lappuse
... opinion , in which he was joined by four other judges , is as follows : " In my opinion the evidentiary facts , or , as term- ed by the Supreme Court in United States v . Cum- berland Public Service Co. , supra , the subsidiary facts ...
... opinion , in which he was joined by four other judges , is as follows : " In my opinion the evidentiary facts , or , as term- ed by the Supreme Court in United States v . Cum- berland Public Service Co. , supra , the subsidiary facts ...
171. lappuse
... opinion by Mr. Justice Holmes held that the term dividend as used in the 1913 Act did not include stock dividend , citing the above quotation from the Gibbons case , and concluding that " in short , the corporation is no poorer and the ...
... opinion by Mr. Justice Holmes held that the term dividend as used in the 1913 Act did not include stock dividend , citing the above quotation from the Gibbons case , and concluding that " in short , the corporation is no poorer and the ...
180. lappuse
... opinion and handed down a full opinion on February 13 , 1952 in 194 F. ( 2d ) 479 , reversing the Tax Court on all of the cases on the basis of Judge Van Fossan's dissenting opinion in the Tax Court case . The Third Circuit applied the ...
... opinion and handed down a full opinion on February 13 , 1952 in 194 F. ( 2d ) 479 , reversing the Tax Court on all of the cases on the basis of Judge Van Fossan's dissenting opinion in the Tax Court case . The Third Circuit applied the ...
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