Tax Cases Decided with Opinions by the Supreme Court of the United States |
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1st Sess 53 Stat 65 Stat 68A Stat 77th Cong acts of concealment admission affirmed agreement to conceal Allen-Bradley amortization amount argued the cause Bolich capital loss carry-over certificates certiorari Chapter Circuit claim co-conspirators Commissioner Congress conspirators conviction corporation Court of Appeals criminal cross-examination debt losses defendant evade evidence false returns Fifth Amendment filed foreclosure gambling devices Government Government's grand jury Gross Income Grunewald guarantor guaranty H. R. Rep Halperin Helvering income tax indictment Internal Revenue Code JUSTICE Krulewitch legislative history machines Margiasso ment merger National Lead Co nonbusiness bad debts occupational tax October 25 Opelika operating loss overt acts Patullo payment person petitioner petitioner's pick-up privilege prosecution provisions purpose question Raffel receiving wagers Revenue Act rulings Southern Bell spiracy statute of limitations Subchapter subrogation Subtitle supra tax returns taxable taxpayer tion Title trade or business trial United UNITED STATES REPORTS War Production Board Whitley
Populāri fragmenti
47. lappuse - In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time.
48. lappuse - The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period.
58. lappuse - In the hands of the transferor corporation, and the principal purpose for which such acquisition was made Is evasion or avoidance of Federal Income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then such deduction, credit, or other allowance shall not be allowed.
49. lappuse - ... keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
46. lappuse - ... net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
49. lappuse - ... such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations...
49. lappuse - Delivers or discloses to the collector or deputy any false or fraudulent list, return, account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made; or, (b) NEGLECT TO OBEY SUMMONS.
93. lappuse - An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes.
3. lappuse - In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for profit, though not connected with the trade or business...
60. lappuse - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose...