The Federal ReporterWest Publishing Company, 1942 |
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Стр. 141
... taxpayer an " an- nuity " of $ 15,000 and a dividend of $ 10 , - 000 a year , and it was not a contract to pay taxpayer a single annuity of $ 25,000 a year for purposes of computing income taxes . Revenue Act 1934 , § 22 ( b ) ( 2 ) ...
... taxpayer an " an- nuity " of $ 15,000 and a dividend of $ 10 , - 000 a year , and it was not a contract to pay taxpayer a single annuity of $ 25,000 a year for purposes of computing income taxes . Revenue Act 1934 , § 22 ( b ) ( 2 ) ...
Стр. 434
... taxpayer . The transaction was one in which respondent procured a decrease in his capital loss . When the transaction con- cerning the purchase of the real estate is viewed in its entirety , it is apparent that by it nothing of ...
... taxpayer . The transaction was one in which respondent procured a decrease in his capital loss . When the transaction con- cerning the purchase of the real estate is viewed in its entirety , it is apparent that by it nothing of ...
Стр. 1095
... taxpayer can- celled interest on taxpayer's past due accounts without receiving anything in return , the cancellation was without " consideration " and constituted a " gift " within treasury regula- tions , and was not taxable as ...
... taxpayer can- celled interest on taxpayer's past due accounts without receiving anything in return , the cancellation was without " consideration " and constituted a " gift " within treasury regula- tions , and was not taxable as ...
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action administrative affirmed agreement alleged allowed amended amount Appeals appellee application authority bank bankruptcy bonds cause charge Circuit Judge City claim commerce Commission Commissioner of Internal Company constitutional contract corporation cost counsel Court of Appeals decision decree defendant definitions denied determine direct discharge District Court effect employees enforcement entered evidence fact Federal filed finding further granted hearing held hold income interest Internal Revenue issue judgment jurisdiction jury L.Ed Labor Relations Board land matter means ment motion National Labor Relations officers operation opinion paid parties patent payment person petition petitioner plaintiff Power practice present prior proceeding profits purchase question reason received record respect respondent result rule S.Ct Stat statute suit taxpayer tion trial trust union United York