The American University Tax Institute Lectures: Papers Presented to the Institutes on Federal Taxes ..., 3. sējumsM. Bender, 1951 |
No grāmatas satura
1.–3. rezultāts no 28.
307. lappuse
... proof of expenditures made by the taxpayer during the pros- ecution years ; ( 3 ) proof of increases in his net worth . Each of these methods is based on the theory that , where certain conditions obtain , proof of unexplained funds or ...
... proof of expenditures made by the taxpayer during the pros- ecution years ; ( 3 ) proof of increases in his net worth . Each of these methods is based on the theory that , where certain conditions obtain , proof of unexplained funds or ...
325. lappuse
... proof in net worth - expenditure cases " ; 87 that evidence of a large amount of unexplained funds or property in the hands of a defendant during the tax years under scrutiny established a prima facie case of understatement of income ...
... proof in net worth - expenditure cases " ; 87 that evidence of a large amount of unexplained funds or property in the hands of a defendant during the tax years under scrutiny established a prima facie case of understatement of income ...
327. lappuse
... proof in a criminal case , that the burden never shifts to defendant , that circumstantial evidence must be of such character as to exclude every rea- sonable hypothesis except that of guilt , it neces- sarily follows that , when the ...
... proof in a criminal case , that the burden never shifts to defendant , that circumstantial evidence must be of such character as to exclude every rea- sonable hypothesis except that of guilt , it neces- sarily follows that , when the ...
Saturs
Specific Problems | 13 |
TIONS | 29 |
Taxation of Corporate Distributions | 49 |
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 ..., 2. sējums Fragmentu skats - 1949 |
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accumulated agent allowed amended amount Appeals apply assets bank basis Bureau cancellation capital carried cash charge Code Comm'r Commissioner Committee Company complete computing considered contract corporation death decision deduction defendant determining discussion distribution dividend earnings and profits earnings or profits effect employee evidence excess exchange existing extent fact filing fraud gain Government held Helvering holding included income increase intent interest Internal Revenue Internal Revenue Code involved later liquidation loss March means ment method operating paid partial party payment period possible preferred present prior problems proof provisions purchaser question realized reason received reduced Regulations reorganization reported result Revenue Act rule Section securities share shareholders situation statute stockholders substantial supra surplus Tax Court tax-free taxable taxpayer term tion transaction transfer treated trust United