The Federal ReporterWest Publishing Company, 1962 |
Результаты поиска по книге
Результаты 1 – 3 из 53
Стр. 646
... taxpayer as a result of the 1952 transaction repre- sented royalty income taxable as ordinary income at the rate of 52 % . No conten- tion was made at that time that the 1952 transaction embodied the sale of a cap- ital asset , either ...
... taxpayer as a result of the 1952 transaction repre- sented royalty income taxable as ordinary income at the rate of 52 % . No conten- tion was made at that time that the 1952 transaction embodied the sale of a cap- ital asset , either ...
Стр. 648
... taxpayer's contention . If taxpayer intended to exercise the op- tion and sell to BJ Co. the inventions and patent applications acquired thereby , it would not have agreed to " undertake to cause " itself to execute the necessary ...
... taxpayer's contention . If taxpayer intended to exercise the op- tion and sell to BJ Co. the inventions and patent applications acquired thereby , it would not have agreed to " undertake to cause " itself to execute the necessary ...
Стр. 649
... taxpayer was the owner of and sold to BJ Co. the inventions and patent applications . The taxpayer could have acquired such ownership only by the exercise of its option with Klotz . Thus , the Tax Court was faced with the ne- cessity of ...
... taxpayer was the owner of and sold to BJ Co. the inventions and patent applications . The taxpayer could have acquired such ownership only by the exercise of its option with Klotz . Thus , the Tax Court was faced with the ne- cessity of ...
Содержание
Judges VII | 1 |
Admiralty Rules XLV | 7 |
Transcript of ProceedingsFinal Session of United | 22 |
Не показаны другие разделы: 1
Другие издания - Просмотреть все
Часто встречающиеся слова и выражения
action Affirmed agree agreement alleged amended amount appellee application authority Board brief cause charge Chief Judge Circuit Judge Cite as 299 City claim Commission Company conclusion condition considered contention contract conviction corporation counsel count Court of Appeals damages decision defendant denied determination direct dismissal District Court effect employees entered entitled error evidence fact Federal filed further granted hearing held interest involved issue judgment jury L.Ed Labor liability limited March material matter ment motion Office operation opinion paid parties patent payment person petition petitioner plaintiff present prior proceedings production question reason received record Relations respect result rule S.Ct Securities statement statute substantial suit taxpayer testified testimony tion trial court union United violation Washington witness York