The Federal ReporterWest Publishing Company, 1931 |
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Стр. 138
... holding lessee's stock and us- ing leased theater held liable for income tax- es , assessed against lessee to extent of value of such use exceeding rental paid ( Revenue Act 1918 , § 250 ; Revenue Act 1926 , § 280 [ 26 USCA § 1069 ] ...
... holding lessee's stock and us- ing leased theater held liable for income tax- es , assessed against lessee to extent of value of such use exceeding rental paid ( Revenue Act 1918 , § 250 ; Revenue Act 1926 , § 280 [ 26 USCA § 1069 ] ...
Стр. 139
... Holding Company under section 280 of the Revenue Act of 1926 ( 44 Stat . 61 [ 26 USCA § 1069 ] ) , the validity of which this court sustained in Phillips v . Commissioner , 42 F. ( 2d ) 177 , pending on certiorari in the Su- preme Court ...
... Holding Company under section 280 of the Revenue Act of 1926 ( 44 Stat . 61 [ 26 USCA § 1069 ] ) , the validity of which this court sustained in Phillips v . Commissioner , 42 F. ( 2d ) 177 , pending on certiorari in the Su- preme Court ...
Стр. 141
... holding company and its receiver to the pledgee of the theatre company's stock in order to retain it . Such payments are explicable only upon the theory that possession of the premises was thought to be worth a great deal more than the ...
... holding company and its receiver to the pledgee of the theatre company's stock in order to retain it . Such payments are explicable only upon the theory that possession of the premises was thought to be worth a great deal more than the ...
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Часто встречающиеся слова и выражения
26 USCA action affirmed agent alleged amount appellant appellee application assessment assets bank bankrupt bankruptcy bill Board of Tax bonds charge Circuit Court Circuit Judge claim commission Commissioner of Internal Company contract corporation counsel Court of Appeals creditors Dahly decision decree defendant directed verdict disability District Court District Judge District of Columbia entitled evidence fact filed guard rail habeas corpus held income indictment Internal Revenue issued judgment jurisdiction jury libel ment mortgage motion National Prohibition Act officers opinion owner paid parties patent payment petition petitioner petrolatum plaintiff proceeding profits question railroad receiver refund Revenue Act rule Shipping Silarus Silver Springs Stat statute suit Supreme Court Tax Appeals taxpayer testimony thereof tion trial trustee trustee in bankruptcy U. S. Atty United States C. C. A. vessel wigwag York City