The Federal ReporterWest Publishing Company, 1931 |
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Стр. 1056
... ( Revenue Act lowance of depletion on oil lands given to tax- 1921 , § 206 ) .- Ferguson v . Commissioner of In- payers by parents held fair market value at date ternal Revenue , 45 F. ( 2d ) 573 . of gift ( Revenue Act 1921 , §§ 202 ( a ) ...
... ( Revenue Act lowance of depletion on oil lands given to tax- 1921 , § 206 ) .- Ferguson v . Commissioner of In- payers by parents held fair market value at date ternal Revenue , 45 F. ( 2d ) 573 . of gift ( Revenue Act 1921 , §§ 202 ( a ) ...
Стр. 1057
... ( Revenue Act 1921 , $$ 401 , 402 ) .— Id . 8 ( 11 ) U.S.C.C.A.Me. Trust fund in accord- ance with declaration of trust whereby grantor expressly deprived herself of enjoyment of all economic benefits was not subject to transfer tax ( Revenue ...
... ( Revenue Act 1921 , $$ 401 , 402 ) .— Id . 8 ( 11 ) U.S.C.C.A.Me. Trust fund in accord- ance with declaration of trust whereby grantor expressly deprived herself of enjoyment of all economic benefits was not subject to transfer tax ( Revenue ...
Стр. 1059
... income , and covering only eight months of taxable year , did not start running of limitations ( Revenue Act 1918 , § 250 ( d ) and subsequent acts ) .- Id . 25 U.S.C.C.A.Ky. Under facts , deficiency assessment in February , 1927 , of 1919 ...
... income , and covering only eight months of taxable year , did not start running of limitations ( Revenue Act 1918 , § 250 ( d ) and subsequent acts ) .- Id . 25 U.S.C.C.A.Ky. Under facts , deficiency assessment in February , 1927 , of 1919 ...
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26 USCA action affirmed alleged amended amount appellant appellant's appellee application assessment bankrupt bankruptcy Board of Tax cause certificate charge Cheyenne Circuit Court Circuit Judge claim claimant Commissioner of Internal Company contract Corona Coal Co corporation counsel Court of Appeals court of equity creditors damages decision decree defendant defendant's deposit District Court District Judge Emergency Fleet Corporation entitled equity error evidence fact federal filed held hulls income Internal Revenue issued Jackson Bros judgment jury liability liquor ment mortgage National Bank National Prohibition Act negligence opinion owner paid parties patent payment Pen Mar petition petitioner plaintiff prior art question railroad receiver refund Revenue Act ship Stat statute suit supra Tax Appeals taxpayer testimony thereof tion trade-mark trial trust trustee in bankruptcy U. S. Atty United States C. C. A. vessel York City