The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 2. sējumsM. Bender, 1949 |
No grāmatas satura
1.3. rezultāts no 69.
393. lappuse
... Commissioner's determination dis- appears from the case , and the burden of going forward with the proof then shifts to the Commissioner . The issue then must be resolved upon all of the evidence pro and con without ascribing any weight ...
... Commissioner's determination dis- appears from the case , and the burden of going forward with the proof then shifts to the Commissioner . The issue then must be resolved upon all of the evidence pro and con without ascribing any weight ...
413. lappuse
... commissioner , the commissioner notifies the parties to produce before him the witnesses or evi- dence at such time and place as the commissioner may designate . ( Rule 41. ) Other provisions relating to the commissioners of the court ...
... commissioner , the commissioner notifies the parties to produce before him the witnesses or evi- dence at such time and place as the commissioner may designate . ( Rule 41. ) Other provisions relating to the commissioners of the court ...
414. lappuse
... commissioner . ( Rule 44. ) Upon the closing of proof in any case referred to a commissioner of the Court , the parties have , unless the commissioner otherwise directs , 30 days thereafter , run- ning concurrently , within which to ...
... commissioner . ( Rule 44. ) Upon the closing of proof in any case referred to a commissioner of the Court , the parties have , unless the commissioner otherwise directs , 30 days thereafter , run- ning concurrently , within which to ...
Saturs
The General View | 3 |
The Income Tax ProvisionsBasic Considerations | 11 |
The Income Splitting Provisions | 25 |
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 ..., 5. sējums Fragmentu skats - 1953 |
The American University Tax Institute Lectures: Papers Presented ..., 3. sējums Fragmentu skats - 1951 |
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adjusted gross estate aff'd allowed amendments amount annuity application assets association Bazley beneficiaries benefit bequest business purpose capital cert Comm'r Commissioner Committee common law community property computing considered contributions corporation corpus cost Court of Claims decedent decision determining disallowed duction effect employees entire interest equalization erty estate and gift estate planning estate tax executor exemption Federal fee simple filed fund gift tax held Helvering husband included income splitting income tax insurance company interest in property Internal Revenue Code joint return marital deduction ment nondeductible one-half paid partnership payable payment pension plan person power to appoint preferred stock prior proceeds profit-sharing plan prop regulations reorganization result Revenue Act rule Senate Report settlement spouse's statute statutory supra note Supreme Court surviving spouse Tax Court taxable taxpayer terminable interest tion transfer Treasury trust trust instrument United viving spouse wife