The Federal ReporterWest Publishing Company, 1962 |
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Стр. 124
... received otherwise than as ordinary income . 26 U.S.C.A. ( I.R.C. 1954 ) $ 61 , 1221 , 1222 . 4. Internal Revenue 409.10 , 724 Lump sum received by taxpayers as consideration for assignment of fraction- al interest in mineral leaseholds ...
... received otherwise than as ordinary income . 26 U.S.C.A. ( I.R.C. 1954 ) $ 61 , 1221 , 1222 . 4. Internal Revenue 409.10 , 724 Lump sum received by taxpayers as consideration for assignment of fraction- al interest in mineral leaseholds ...
Стр. 298
... received . The Tax Court found in favor of the Commissioner . Gilken Corp. v . C. I. R. , 1948 , 10 T.C. 445 . On the taxpayer's petition for review the Court of Appeals for the Sixth Cir- cuit supported the opinion of the Tax Court ...
... received . The Tax Court found in favor of the Commissioner . Gilken Corp. v . C. I. R. , 1948 , 10 T.C. 445 . On the taxpayer's petition for review the Court of Appeals for the Sixth Cir- cuit supported the opinion of the Tax Court ...
Стр. 598
... received such amount . " If the decedent had lived and received the interest , it would have been taxable in- come to him . We do not think it was an unconstitutional exercise of power for Congress to exact the payment of the in- come ...
... received such amount . " If the decedent had lived and received the interest , it would have been taxable in- come to him . We do not think it was an unconstitutional exercise of power for Congress to exact the payment of the in- come ...
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action affirmed agent agree agreement alleged amended amount appellee application authority bank Board brief cause charge Circuit Judge Cite as 294 City Civil claim Commission Commissioner Company condition considered constitutional contention contract corporation counsel Court of Appeals Criminal damages decision defendant denied determination direct District Court effect employees entered evidence fact failed Federal filed finding given granted ground hearing held hold income injury interest Internal issue judgment jurisdiction jury L.Ed Labor matter ment motion negligence officers operation opinion parties person petition petitioner plaintiff present Procedure proceeding purchase question rates reasonable received record Relations respect result rule S.Ct statement statute suit taken Tax Court taxpayer testimony tion trial Union United violation witnesses York