American Federal Tax Reports, 5. sējumsPrentice-Hall, 1927 |
No grāmatas satura
1.–5. rezultāts no 100.
5084. lappuse
... fact , he has not received that which may be properly desig- nated income . But in the case at bar the de- fendant , in the face of his agreement , did not have the option to take in cash his in- terest as a stockholder in the surplus ...
... fact , he has not received that which may be properly desig- nated income . But in the case at bar the de- fendant , in the face of his agreement , did not have the option to take in cash his in- terest as a stockholder in the surplus ...
5091. lappuse
... facts as to the disso- lution and distribution of the assets , and having made clear its claim of no liability , the ... fact that return was made under the Act of March 3 , 1917. The making and filing of a return under a particular act ...
... facts as to the disso- lution and distribution of the assets , and having made clear its claim of no liability , the ... fact that return was made under the Act of March 3 , 1917. The making and filing of a return under a particular act ...
5112. lappuse
... fact , and denying all allega- tions of the complaint not expressly ad- mitted . The following jury waiver was PAGE , Circuit Judge . This is a writ of error to reverse a judgment of dismissal of petition of plaintiff in error , here ...
... fact , and denying all allega- tions of the complaint not expressly ad- mitted . The following jury waiver was PAGE , Circuit Judge . This is a writ of error to reverse a judgment of dismissal of petition of plaintiff in error , here ...
5113. lappuse
... fact is committed by Congress to the judgment and discretion of the head of a department , his decision thereon is con- clusive , and that even upon mixed questions of law and fact , or of law alone , his action will carry with it a ...
... fact is committed by Congress to the judgment and discretion of the head of a department , his decision thereon is con- clusive , and that even upon mixed questions of law and fact , or of law alone , his action will carry with it a ...
5114. lappuse
... fact . Sixth , was an offer to prove unearned surplus was an account containing valua- tions made at the request of Daniel C. Rop- er , Commissioner of Internal Revenue , as of September 15 , 1919 , for the purpose of es- tablishing ...
... fact . Sixth , was an offer to prove unearned surplus was an account containing valua- tions made at the request of Daniel C. Rop- er , Commissioner of Internal Revenue , as of September 15 , 1919 , for the purpose of es- tablishing ...
Citi izdevumi - Skatīt visu
Bieži izmantoti vārdi un frāzes
accrued action allowed amended amicus curiæ amount appellee applied assessed assets bankrupt bankruptcy cent certificates Circuit Court claim collected Collector of Internal Commissioner of Internal community property Comp Company Congress constitutional contract corporation Court of Appeals death debts decedent deduction defendant distraint District Court District Judge dividend entitled erty estate tax excess profits tax executors fact February 24 federal filed held income tax inheritance tax interest Internal Revenue issue judgment June June 30 levied liability lien March ment net income officers opinion par value partnership payable payment penalties person plaintiff plaintiff in error policy holder prior purpose question railroad received recover refund Revenue Act rule shares Stat statute stockholders suit Supp supra Supreme Court surplus tax imposed taxable taxation taxpayer thereof tion transaction transfer Treasury trust U. S. Atty United York York City
Populāri fragmenti
5392. lappuse - ... and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
5125. lappuse - On each claim located after the tenth day of May, eighteen hundred and seventy-two, and until a patent has been issued therefor, not less than one hundred dollars' worth of labor shall be performed or improvements made during each year.
5502. lappuse - ... property which prior to the filing of the petition he could by any means have transferred or which might have been levied upon and sold under judicial process against him...
5198. lappuse - A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
5142. lappuse - ... (1) Labor, agricultural, or horticultural organizations; (2) Mutual savings banks not having a capital stock represented by shares; (3) Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system...
5268. lappuse - States, or produced (in whole or in part) by the taxpayer without and sold within the United States, shall be treated as derived partly from sources within and partly from sources without the United States.
5111. lappuse - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes...
5373. lappuse - The court shall order the trustee to pay all taxes legally due and owing by the bankrupt to the United States, State, county, district, or municipality in advance of the payment of dividends to creditors, and upon filing the receipts of the proper public officers for such payment he shall be credited with the amount thereof, and in case any question arises as to the amount or legality of any such tax the same shall be heard and determined by the court.
5490. lappuse - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
5097. lappuse - That for the purpose of. ascertaining the gain derived or loss sustained from the sale or other disposition...