United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., 324. sējumsUnited States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner Banks & Bros., Law Publishers, 1946 |
No grāmatas satura
1.–5. rezultāts no 99.
18. lappuse
... meaning of § 504 ( b ) of the Revenue Act of 1932 and Treasury Regulations 79 , so that the $ 5,000 exclusion prescribed by that section was not allowable . P. 24 . 2. To bring the statutory exclusion into force , it is not enough that ...
... meaning of § 504 ( b ) of the Revenue Act of 1932 and Treasury Regulations 79 , so that the $ 5,000 exclusion prescribed by that section was not allowable . P. 24 . 2. To bring the statutory exclusion into force , it is not enough that ...
19. lappuse
... meaning of the Revenue Act of 1932 , c . 209 , 47 Stat . 169 , and Treas- ury Regulations 79 ( 1936 ed . ) . The Tax Court upheld the Commissioner , the cases being consolidated for hear- ing and decision . 1 T. C. 1036. The Circuit ...
... meaning of the Revenue Act of 1932 , c . 209 , 47 Stat . 169 , and Treas- ury Regulations 79 ( 1936 ed . ) . The Tax Court upheld the Commissioner , the cases being consolidated for hear- ing and decision . 1 T. C. 1036. The Circuit ...
20. lappuse
... meaning of the statute and the regu- lation . The latter provides : “ Art . 11. . . . ' Future interests ' is a legal term , and in- cludes reversions , remainders , and other interests or es- tates , whether vested or contingent , and ...
... meaning of the statute and the regu- lation . The latter provides : “ Art . 11. . . . ' Future interests ' is a legal term , and in- cludes reversions , remainders , and other interests or es- tates , whether vested or contingent , and ...
21. lappuse
... meaning of the regulation . Accordingly , it has been held that if the income of a trust is required to be distributed periodically , as annu- ally , but distribution of the corpus is deferred , the gift of the income is one of a ...
... meaning of the regulation . Accordingly , it has been held that if the income of a trust is required to be distributed periodically , as annu- ally , but distribution of the corpus is deferred , the gift of the income is one of a ...
25. lappuse
... meaning of § 504 ( b ) . Petitioners ' contrary argument , apart from the miscon ception that legal vesting of the interest withem more satisfies the statute , rests chiefly upon considerations aris- ing from the legislative history and ...
... meaning of § 504 ( b ) . Petitioners ' contrary argument , apart from the miscon ception that legal vesting of the interest withem more satisfies the statute , rests chiefly upon considerations aris- ing from the legislative history and ...
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324 U.S. Decisions action affirmed alleged amended application April 23 April 9 Assistant Attorney authority bill Circuit Court claim Clark Clayton Act Colorado Interstate Comm'n Commissioner Company confession Cong Congress constitutional contract Corp costs Court of Appeals Court of Illinois Decisions Denying Certiorari dissenting District Court effect employees Erdahl evidence fact February 26 Federal Power Commission Fifth Circuit denied filed freight Georgia granted habeas corpus imports Indian industrial interstate commerce issue judgment jurisdiction JUSTICE Labor Board land liquidated damages Malinski March March 26 ment Messrs natural gas Opinion patent peti Petition for writ petitioner petitioner's Philippines pro se proceedings prohibition provisions purchase purpose question Ragen reason regulation Reported respondent Robert Shoshone Solicitor General Fahy Stat statute statutory stockholders suit supra Supreme Court tion treaty trust United vessel violation WARDEN wholesale writ of certiorari
Populāri fragmenti
416. lappuse - ... fundamental principles of liberty and justice which lie at the base of all our civil and political institutions...
398. lappuse - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of section 212, any such amounts are to be properly accounted for as of a different period...
762. lappuse - ... case thus made by showing justification shall be upon the person charged with a violation of this section, and unless justification shall be affirmatively shown, the Commission is authorized to issue an order terminating the discrimination : Provided, however, That nothing herein contained shall prevent a seller rebutting the prima-facie case thus made...
xxxiii. lappuse - Continental Paper Bag Co. v Eastern Paper Bag Co. 210 US 405, 52 L Ed 1122, 28 S Ct 748 (1908) ; Crown Die & Tool Co.
419. lappuse - Clause inescapably imposes upon this Court an exercise of judgment upon the whole course of the proceedings [resulting in a conviction] in order to ascertain whether they offend those canons of decency and fairness which express the notions of justice of English-speaking peoples even toward those charged with the most heinous offenses.
663. lappuse - It is sufficient for the present to say, generally, that when the importer has so acted upon the thing imported, that it has become incorporated and mixed up with the mass of property in the country, it has, perhaps, * lost its distinctive character as an import, and has become [ * 442 ] subject to the taxing power of the State...
611. lappuse - From the investor or company point of view it is important that there be enough revenue not only for operating expenses but also for the capital costs of the business. These include service on the debt and dividends on the stock.
19. lappuse - In the case of gifts (other than of future interests in property) made to any person by the donor during the calendar year, the first $5,000 of such gifts to such person shall not, for the purposes of subsection (a), be included in the total amount of gifts made during such year.
460. lappuse - States, to bring suit in equity for injunctive relief against any common carrier subject to the provisions of the Act to regulate commerce, approved February fourth, eighteen hundred and eighty-seven, in respect of any matter subject to the regulation, supervision, or other jurisdiction of the Interstate Commerce Commission.
816. lappuse - If either party shall apply to the court for leave to adduce additional evidence and shall show to the satisfaction of the court that such additional evidence is material and that there were reasonable grounds for the failure to adduce such evidence in the hearing before the Board, its member, agent, or agency, the court may order such additional evidence to be taken before the Board, its member, agent, or agency, and to be made a part of the transcript.