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Стр. 55
A year later the poration , nor any corporation 50 per centum same items aggregated $ 16,546.37 and $ 15 , - or more of whose gross income consists și723.05 . ther ( 1 ) of gains , profits or income derived The total capital stock of ...
A year later the poration , nor any corporation 50 per centum same items aggregated $ 16,546.37 and $ 15 , - or more of whose gross income consists și723.05 . ther ( 1 ) of gains , profits or income derived The total capital stock of ...
Стр. 309
80 F. ( 20 ) 308 227 , 250 , showing a net income of $ 51,027.19 . dividuals carrying on business in partnerA sworn statement was made on the return ship shall be liable for income tax only in their that the distributive share of ...
80 F. ( 20 ) 308 227 , 250 , showing a net income of $ 51,027.19 . dividuals carrying on business in partnerA sworn statement was made on the return ship shall be liable for income tax only in their that the distributive share of ...
Стр. 800
For income tax purposes , beneficiary could not deduct as bad debt his loan to himself as trustee , later repaid ( Revenue Act 1921 , § 219 ( a – d ) . It appeared that beneficiary , who was also trustee , advanced designated amount ...
For income tax purposes , beneficiary could not deduct as bad debt his loan to himself as trustee , later repaid ( Revenue Act 1921 , § 219 ( a – d ) . It appeared that beneficiary , who was also trustee , advanced designated amount ...
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action affirmed agent agreed agreement alleged allowed amount Appeals appellee application assessment authority bank bankrupt bankruptcy bill Board bonds cause charge Circuit Circuit Judge City claim collected commission Commissioner Company contract corporation counsel decision decree defendant determine directed District Court District Judge effect entitled evidence fact filed follows further ground held holding income interest Internal Revenue involved issued Judge judgment jurisdiction jury land limited March matter ment mortgage motion officers operation opinion owner paid parties patent payment period person petition petitioner plaintiff possession present prior proceeding profits question reason receiver referred respect Revenue Act rule Shipping Stat statute suit testimony thereof tion trial trustee United USCA vessel York