The Federal ReporterWest Publishing Company, 1943 |
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Стр. 512
... Taxpayer claiming deduction for pay- ments required by terms of contract be- tween one of taxpayer's affiliates and affili- ate's wholly owned subsidiary was required to prove actual depreciation , notwithstand- ing figures agreed to by ...
... Taxpayer claiming deduction for pay- ments required by terms of contract be- tween one of taxpayer's affiliates and affili- ate's wholly owned subsidiary was required to prove actual depreciation , notwithstand- ing figures agreed to by ...
Стр. 953
... taxpayer's claim that its original investment never changes unless withdrawals therefrom are made . We are unable , however , to accept taxpayer's statement that : " The investment by the stockholders in the corporation , not to be ...
... taxpayer's claim that its original investment never changes unless withdrawals therefrom are made . We are unable , however , to accept taxpayer's statement that : " The investment by the stockholders in the corporation , not to be ...
Стр. 1097
... taxpayer paid for coal mining companies by issuing capital stock for some of the transferred assets and notes and bonds for the balance thereof , the item of notes and bonds was " borrowed money " and hence where the investment in taxpayer ...
... taxpayer paid for coal mining companies by issuing capital stock for some of the transferred assets and notes and bonds for the balance thereof , the item of notes and bonds was " borrowed money " and hence where the investment in taxpayer ...
Содержание
Judges VII | 19 |
Federal Rules of Civil Procedure XLV | 26 |
Text of Opinions 1 | 864 |
Авторские права | |
Не показаны другие разделы: 1
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action Administrator affirmed agreed agreement alleged allowed amended amount Appeals appellee application assessment authority bank Board brief cause charge Circuit Judge City claims Commission Commissioner Company considered conspiracy constitute contract corporation counsel decision defendant definitions denied determine directed distribution District Court effect entered evidence existence fact fair Federal filed finding funds further Government ground held holding income indictment intended interest Internal Revenue involved issue judgment July jury L.Ed Labor limited March matter maximum means ment officers operation opinion paid parties patent payment person petition petitioner plaintiff present Price proceedings production public utility question rates reasonable received record regulation Relations rent result rule S.Ct securities shares Stat statement statute suit taxpayer term tion trial trust union United Washington York