The Federal ReporterWest Publishing Company, 1962 |
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Стр. 193
... Internal Revenue 310 Classification for tax purposes of amounts received in settlement of litiga- tion is to be determined by nature and basis of action settled . 3. Internal Revenue 409.4 If amounts received in settlement of litigation ...
... Internal Revenue 310 Classification for tax purposes of amounts received in settlement of litiga- tion is to be determined by nature and basis of action settled . 3. Internal Revenue 409.4 If amounts received in settlement of litigation ...
Стр. 265
... Internal Revenue 1636 It is not function of Court of Ap- peals on petition for review of decision . of Tax Court to try the case de novo . 3. Internal Revenue 1682 Tax Court is a fact finding tribunal and its findings of fact are ...
... Internal Revenue 1636 It is not function of Court of Ap- peals on petition for review of decision . of Tax Court to try the case de novo . 3. Internal Revenue 1682 Tax Court is a fact finding tribunal and its findings of fact are ...
Стр. 421
... Internal Revenue Service and that he used such automobile in carrying on his business with owner's consent , district court had no alternative but to declare forfeiture of automobile . Reversed and remanded . 1. Internal Revenue 2243 In ...
... Internal Revenue Service and that he used such automobile in carrying on his business with owner's consent , district court had no alternative but to declare forfeiture of automobile . Reversed and remanded . 1. Internal Revenue 2243 In ...
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action Affirmed agent agreement alleged amended amount appellant appellant's appellee application Asst attorney automobile bargaining charge Chief Judge Circuit Judge Cite as 298 Civil Aeronautics Board claim Commission Commissioner Company contract conviction corporation counsel Court of Appeals Criminal damages decision deduction defendant defendant's denied determination dismissed District Court District Judge Dubuque Packing Company employees evidence F.Supp fact Federal filed finding funds habeas corpus held indictment Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability Max Factor ment motion narcotics National Labor Relations operation parties patent payment petition petitioner plaintiff prior prior art proceedings question reasonable record remanded rule S.Ct Section sentence Stat statute summary judgment supra Tax Court taxpayer testimony tion trial court trust U. S. Atty unfair labor practice union United States Court United States District verdict violation Washington York