Cases and Materials on Federal Income TaxationWest Publishing Company, 1970 - 1182 lappuses Selection of leading cases, rulings and court opinions appropriate for introduction of law students to federal income taxation. |
Saturs
TABLE OF CASES | xix |
TAXATION OF CORPORATIONSContinued | xxv |
TABLE OF STATUTES | xxxix |
Autortiesības | |
82 citas sadaļas nav parādītas.
Citi izdevumi - Skatīt visu
Cases and Materials on Federal Income Taxation Adrian A. Kragen,John K. McNulty Fragmentu skats - 1974 |
Bieži izmantoti vārdi un frāzes
2nd Cir adjusted basis allowed amount applied basis beneficiary benefit Bittker capital asset capital gains capital loss cash certiorari claim Comm Commissioner of Internal Congress contract corporation cost Court of Appeals decision deduction depletion depreciation determined distributable net income dividends earnings employee exclusion exempt expenditures fact fair market value federal income tax gift gift tax grantor gross income held Helvering included incurred interest Internal Revenue Code Internal Revenue Service investment L.Ed lease loan ment negative income tax NOTES ordinary and necessary ordinary income paid partnership payment petitioner petitioner's Problem produce profit purchase question realized reason receipts received Regs regulations respondent result rule S.Ct salary sell shares Sixteenth Amendment sold statute statutory supra Tax Court tax law taxable income taxation taxpayer tion trade or business transaction transfer trust United wife