The Federal ReporterWest Publishing Company, 1938 |
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Стр. 401
... deduction from gross income of that year . The statute obviously does not contemplate and the regulations ( article 144 ) forbid the deduction of losses resulting from the mere fluctuation in value of property own- ed by the taxpayer ...
... deduction from gross income of that year . The statute obviously does not contemplate and the regulations ( article 144 ) forbid the deduction of losses resulting from the mere fluctuation in value of property own- ed by the taxpayer ...
Стр. 432
... deduction . The respondents later claimed that the measure of loss was the cost of the property . The Commissioner denied the latter claim , and from the ruling of the Commissioner the respondents appealed to the Board of Tax Appeals ...
... deduction . The respondents later claimed that the measure of loss was the cost of the property . The Commissioner denied the latter claim , and from the ruling of the Commissioner the respondents appealed to the Board of Tax Appeals ...
Стр. 433
... deduction . It is the " adjusted " basis which is prescribed by 23 ( g ) , 26 U.S.C.A. § 23 ( h ) , as the basis for deduction and the adjusted basis is not cost , but cost adjusted to allow for exhaustion , wear and tear , obsolescence ...
... deduction . It is the " adjusted " basis which is prescribed by 23 ( g ) , 26 U.S.C.A. § 23 ( h ) , as the basis for deduction and the adjusted basis is not cost , but cost adjusted to allow for exhaustion , wear and tear , obsolescence ...
Содержание
UNITED STATES CODE ANNOTATED | 9 |
1001 par 21797 F 2d 691 | 19 |
2d 510 | 105 |
Авторские права | |
Не показаны другие разделы: 15
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Часто встречающиеся слова и выражения
action affirmed agreement alleged alternating current amended amount appellant appellant's appellee appellee's application assets Asst attorney Bank Bankruptcy Board of Appeals Board of Tax certiorari Circuit Court Circuit Judge City claim coal Commissioner of Internal contract corporation counsel counts Court of Appeals creditors debtor decision decree deduction defendant denied dismissed District Court duties employees evidence Examiner of Interferences Exhibit fact Federal habeas corpus held Helvering interference proceeding Internal Revenue invention issue judgment June June 12 jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability ment motion National Labor Relations operation paid pany parties Pat.App Patent Appeals Patent Office payment petition petitioner plaintiff prior prior art proceeding question reduction to practice respondent Revenue Act rule S.Ct Stat statute statute of frauds stockholders suit supra Tax Appeals taxpayer testimony thereof tion trial trust tube unfair labor practices Union United Wigton York City