The Federal ReporterWest Publishing Company, 1943 |
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Стр. 86
... taxable as an insurance company under revenue laws , so as to free corporation from capital stock tax rests upon the corporation so assert- ing . Revenue Acts 1932 , § 204 , 1934 , § 701 and 1935 , § 105 as amended by Rev- enue Act of ...
... taxable as an insurance company under revenue laws , so as to free corporation from capital stock tax rests upon the corporation so assert- ing . Revenue Acts 1932 , § 204 , 1934 , § 701 and 1935 , § 105 as amended by Rev- enue Act of ...
Стр. 307
... taxable income for 1936 , was warranted . Revenue Act 1936 , § 23 ( k ) , 26 U.S.C.A. Int . Rev. Acts , page 828 . See Words and Phrases , Permanent Edition , for all other definitions of " Bad Debt " . 7. Internal revenue663 Advances ...
... taxable income for 1936 , was warranted . Revenue Act 1936 , § 23 ( k ) , 26 U.S.C.A. Int . Rev. Acts , page 828 . See Words and Phrases , Permanent Edition , for all other definitions of " Bad Debt " . 7. Internal revenue663 Advances ...
Стр. 544
... taxable in their hands . The Commissioner levied a tax on this amount of the distribution in excess of earnings and profits , on the ground that although it was actually distributed to the stock- holders , the corporation was subject to ...
... taxable in their hands . The Commissioner levied a tax on this amount of the distribution in excess of earnings and profits , on the ground that although it was actually distributed to the stock- holders , the corporation was subject to ...
Содержание
Table of Cases Arranged by Circuit | 13 |
Statutes Construed | 21 |
Words and Phrases | 25 |
Авторские права | |
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Часто встречающиеся слова и выражения
action affirmed agreement alleged amended amount appellant appellant's appellee application Asst Atty bank bankruptcy Board of Tax certiorari charge Circuit Court Circuit Judge claims commerce Commission Commissioner of Internal Company contract corporation Court of Appeals creditors debtor decision decree deduction defendant definitions denied District Court dividends employees engineers evidence fact Fair Labor Standards Federal Trade Commission filed habeas corpus Helvering Hogle income interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board Labor Standards Act last clear chance ment motion National Labor Relations paid parties patent payment Permanent Edition person petition petitioner plaintiff preferred stock premiums prior prior art proceeding question Railway Labor Act res judicata rule S.Ct Section settlor Stat statute supra Tax Appeals taxable taxpayer Territory of Hawaii tion trade-mark trust United Words and Phrases