The Federal ReporterWest Publishing Company, 1960 |
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Стр. 294
... interest rate on loans and a mere 2.85 percent discount rate on pre- paid interest , loans were nonrecourse in nature and loans were never repaid , al- though in form payments appeared to constitute interest within meaning of sec- tion ...
... interest rate on loans and a mere 2.85 percent discount rate on pre- paid interest , loans were nonrecourse in nature and loans were never repaid , al- though in form payments appeared to constitute interest within meaning of sec- tion ...
Стр. 295
... interest on an- nuity contract loans lacked substance so as not to be deductible as interest pay- ments under Section 23 ( b ) of the In- ternal Revenue Code of 1939 , 26 U.S.C.A. § 23 ( b ) . The essential facts in the Emmons case , as ...
... interest on an- nuity contract loans lacked substance so as not to be deductible as interest pay- ments under Section 23 ( b ) of the In- ternal Revenue Code of 1939 , 26 U.S.C.A. § 23 ( b ) . The essential facts in the Emmons case , as ...
Стр. 296
... interest may be predi- cated , and ( 2 ) the payments constituted premiums rather than interest . In arriving at its decision , which was reviewed by the full court , the Tax Court concluded that , despite the fact that the payments in ...
... interest may be predi- cated , and ( 2 ) the payments constituted premiums rather than interest . In arriving at its decision , which was reviewed by the full court , the Tax Court concluded that , despite the fact that the payments in ...
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Judges VII | |
Supreme Court Rules XLIII | |
Авторские права | |
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action affirmed agree agreement alleged allowed amended amount appellant appellee application authority Board brief cause charged Chief Circuit Judge Cite as 270 City claim Commission Company complaint considered Constitution contends contract contractor corporation counsel Court of Appeals damages death decision defendant denied determination direct dismissed District Court effect employees entered established evidence F.Supp fact Federal filed further granted ground held hold interest involved issue judgment jurisdiction jury L.Ed Labor limited matter means ment motion nature notice officer operating opinion paid parties patent person plaintiff present prior question reasonable record Relations respect result rule S.Ct schools Securities statement statute suit testimony tion tort trial court trust union United violation witness York