The Federal ReporterWest Publishing Company, 1961 |
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Стр. 338
... income was a valid charitable trust , and settlor was not taxable on its income and was entitled to charitable deduction for fair value of property transferred to the trust . Judgment affirmed in part and other- wise reversed and ...
... income was a valid charitable trust , and settlor was not taxable on its income and was entitled to charitable deduction for fair value of property transferred to the trust . Judgment affirmed in part and other- wise reversed and ...
Стр. 340
... income " and all other income not lawfully subject to accumula- tion . " Expendable income " was defined as 1 / 500th of the income of the trust property multiplied by the number of years which have elapsed since July 5 , 1944. In the ...
... income " and all other income not lawfully subject to accumula- tion . " Expendable income " was defined as 1 / 500th of the income of the trust property multiplied by the number of years which have elapsed since July 5 , 1944. In the ...
Стр. 998
... income tax pur- poses , and accrual basis creditor is not re- quired to accrue it as income for income tax purposes . - Gounares Bros. & Co. v . U. S. , 292 F.2d 79 . ( D ) INCOMES TAXABLE IN GENERAL . 305. Particular acts or ...
... income tax pur- poses , and accrual basis creditor is not re- quired to accrue it as income for income tax purposes . - Gounares Bros. & Co. v . U. S. , 292 F.2d 79 . ( D ) INCOMES TAXABLE IN GENERAL . 305. Particular acts or ...
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action affirmed agreement alleged amended amount appellant appellant's appellee application Asst Board certiorari certiorari denied charge Chief Judge Circuit Judge Cite as 292 claim commerce Commissioner Company constitute contract corporation counsel count Court of Appeals damages decision defendant defendant's determination District Court District Judge employees evidence F.Supp fact Fair Labor Federal filed finding Government habeas corpus held income indictment injunction interest Internal Revenue Internal Revenue Code issue judgment July June jury KEY NUMBER SYSTEM L.Ed Labor Relations liability lien ment motion Noah's Ark Norris-LaGuardia Act opinion paid parties patent payment petition petitioner plaintiff prior prior art question Railway Labor Act record rule S.Ct Section sentence sion Stat statute supra Supreme Court Tax Court taxpayer testimony tion trial court trust tube U. S. Atty Union United States Court United States District violation Washington