The Federal ReporterWest Publishing Company, 1949 |
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Стр. 70
... INTERNAL REVENUE . No. 5841 . United States Court of Appeals Fourth Circuit . April 8 , 1949 . 1. Internal revenue 1689 , 2368 Finding by Tax Court that taxpayers had intentionally and fraudulently reported less income than received in ...
... INTERNAL REVENUE . No. 5841 . United States Court of Appeals Fourth Circuit . April 8 , 1949 . 1. Internal revenue 1689 , 2368 Finding by Tax Court that taxpayers had intentionally and fraudulently reported less income than received in ...
Стр. 387
... Internal revenue 2370 in which loss is sustained is a question of fact . Revenue Act 1932 , § 23 ( j ) , 26 U.S.C. A.Int.Rev.Acts , page 490 . 4. Internal revenue 674 Where there has been no sale or dis- position of corporate stock ...
... Internal revenue 2370 in which loss is sustained is a question of fact . Revenue Act 1932 , § 23 ( j ) , 26 U.S.C. A.Int.Rev.Acts , page 490 . 4. Internal revenue 674 Where there has been no sale or dis- position of corporate stock ...
Стр. 569
... Internal revenue 121 In determining tax consequences , court must consider substance rather than form of transaction . 2. Internal revenue 364 Payments by corporation to share- holders pursuant to contract may constitute dividend ...
... Internal revenue 121 In determining tax consequences , court must consider substance rather than form of transaction . 2. Internal revenue 364 Payments by corporation to share- holders pursuant to contract may constitute dividend ...
Содержание
TABLE OF CONTENTS | 8 |
Judges VII | 8 |
Federal Rules of Civil Procedure XLVII | 9 |
Авторские права | |
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