The Federal ReporterWest Publishing Company, 1958 |
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Стр. 40
... Profits Taxes , §§ 722 ( d ) , 732 ( c ) ; 26 U.S.C.A. ( I.R.C.1939 ) § 322 . 2. Internal Revenue 922 Timely claims filed by taxpayer seek- ing excess profits tax relief for year 1944 did not entitle taxpayer to use of a constructive ...
... Profits Taxes , §§ 722 ( d ) , 732 ( c ) ; 26 U.S.C.A. ( I.R.C.1939 ) § 322 . 2. Internal Revenue 922 Timely claims filed by taxpayer seek- ing excess profits tax relief for year 1944 did not entitle taxpayer to use of a constructive ...
Стр. 43
... profits credit from 1945 to 1944 , computed without regard to Section 722 , was allowed . Subsequently , in 1948 and 1949 , additional excess profits taxes were assessed and paid for 1944. In the com- putation of those additional taxes ...
... profits credit from 1945 to 1944 , computed without regard to Section 722 , was allowed . Subsequently , in 1948 and 1949 , additional excess profits taxes were assessed and paid for 1944. In the com- putation of those additional taxes ...
Стр. 44
... profits tax had been paid and not previously re- funded , that is , for the years 1940 , 1941 , 1942 and 1944. In determining the amount of reduced taxes for 1944 , the Commissioner allowed a carry - back of unused excess profits credit ...
... profits tax had been paid and not previously re- funded , that is , for the years 1940 , 1941 , 1942 and 1944. In determining the amount of reduced taxes for 1944 , the Commissioner allowed a carry - back of unused excess profits credit ...
Содержание
Table of Cases Reported XIX | 19 |
Supreme Court Rules XLIX | 37 |
Text of Opinions 1 | 598 |
Авторские права | |
Не показаны другие разделы: 1
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Часто встречающиеся слова и выражения
9 Cir action affirmed alleged amended appellant appellant's appellee application Asst attorney bankruptcy Board certiorari charge Chief Judge Circuit Judge Cite as 256 claim Company complaint contract conviction corporation counsel counts Court of Appeals cross-claim damages decision defendant defendant's denied determination dismissed District Court district judge employees entitled error evidence excess profits excess profits tax F.Supp fact fendant filed Gatlinburg habeas corpus held highway income insured issue JAMES ALGER FEE judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed land liability lien ment motion narcotics negligence officers opinion parties patent person Peter Pan petition petitioner plaintiff prior prior art proceeding Puerto Rico question reason record remanded reversed rule S.Ct Section sentence Southern Bell Stat statute stevedoring supra Supreme Court Tax Court taxpayer testified testimony tion trial court U. S. Atty United States Court United States District verdict violation witness