The Federal ReporterWest Publishing Company, 1941 |
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Стр. 334
... held that a statute of the state of Nebraska fixing an interest charge upon taxes was to be regarded as a charge for interest allowable in bankruptcy and not as a penalty to be disallowed . The Nebraska statute there in- volved provided ...
... held that a statute of the state of Nebraska fixing an interest charge upon taxes was to be regarded as a charge for interest allowable in bankruptcy and not as a penalty to be disallowed . The Nebraska statute there in- volved provided ...
Стр. 335
... held that the provision for interest upon delinquent taxes imposed by the taxing statutes was a penalty within the meaning of § 57 , sub . j of the Bankruptcy Act , 11 U.S.C.A. § 93 , sub . j , supra . 2 [ 2 ] The appellee cites a ...
... held that the provision for interest upon delinquent taxes imposed by the taxing statutes was a penalty within the meaning of § 57 , sub . j of the Bankruptcy Act , 11 U.S.C.A. § 93 , sub . j , supra . 2 [ 2 ] The appellee cites a ...
Стр. 1008
... held at beginning and end of taxable year , reserves held at beginning and end of year must be divided , and no intervening period of time can be used as a period of rest in applying the statute . Revenue Act 1926 , § 245 ( a ) ( 2 ) ...
... held at beginning and end of taxable year , reserves held at beginning and end of year must be divided , and no intervening period of time can be used as a period of rest in applying the statute . Revenue Act 1926 , § 245 ( a ) ( 2 ) ...
Содержание
Table of Cases Reported XV | 8 |
Federal Rules of Civil Procedure XLV | 8 |
Text of Opinions 1 | 595 |
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