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 57.
294. lappuse
... decision than it was under the business purpose rule as developed in the decision in the Gregory case . I am not certain that I would go as far as Judge Ivins in concluding that the decision in the Bazley case and the Tax Court decision ...
... decision than it was under the business purpose rule as developed in the decision in the Gregory case . I am not certain that I would go as far as Judge Ivins in concluding that the decision in the Bazley case and the Tax Court decision ...
394. lappuse
... Decisions . The court's decision is preceded by its Findings of Fact and Opinion . 14 The Opinion concludes with an order for immediate entry of decision or , if a prior computation is required , with an order for entry of decision ...
... Decisions . The court's decision is preceded by its Findings of Fact and Opinion . 14 The Opinion concludes with an order for immediate entry of decision or , if a prior computation is required , with an order for entry of decision ...
408. lappuse
... decision , whereas in The Tax Court the decision is often made by one judge . In the district courts the decision is always by one judge , although the taxpayer may upon request be afforded a jury trial . This right to a jury trial is ...
... decision , whereas in The Tax Court the decision is often made by one judge . In the district courts the decision is always by one judge , although the taxpayer may upon request be afforded a jury trial . This right to a jury trial is ...
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