The Federal ReporterWest Publishing Company, 1963 |
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Стр. 293
... liability was liable for pay- ments on tax liability as of date of pay- ment . 10. Internal Revenue 503 Accrual basis corporation which had contracted to pay another's income tax liability was entitled to deduct amount of its payment ...
... liability was liable for pay- ments on tax liability as of date of pay- ment . 10. Internal Revenue 503 Accrual basis corporation which had contracted to pay another's income tax liability was entitled to deduct amount of its payment ...
Стр. 307
... liability which really accrues in the taxable year . It has long been held that , in order truly to reflect the income of a given year , all the events must occur in that year which fix the amount and the fact of the taxpayer's liability ...
... liability which really accrues in the taxable year . It has long been held that , in order truly to reflect the income of a given year , all the events must occur in that year which fix the amount and the fact of the taxpayer's liability ...
Стр. 1029
... liability as meas- ure . C.A.Pa. 1962. There was no liability under Pennsylvania law on a private person for in- juries sustained by occupants of a car which ran into a boulder on a highway constructed with aid of federal funds , and ...
... liability as meas- ure . C.A.Pa. 1962. There was no liability under Pennsylvania law on a private person for in- juries sustained by occupants of a car which ran into a boulder on a highway constructed with aid of federal funds , and ...
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action affirmed agent agreement alleged amended appellant appellee application aryl Asst Attorney Board Bruce Dodson cause cert certiorari charge Chief Judge Circuit Judge Cite as 306 claim Commission Commissioner Company contract Corp corporation counsel count Court of Appeals Criminal damages decision defendant defendant's denied determine District Court District Judge Docket dolomite Eminent Domain employees evidence F.Supp fact Federal filed finding Government granted habeas corpus held income Internal Revenue issue Jones Jones Act judgment jurisdiction jury jury trial KEY NUMBER SYSTEM L.Ed Labor Relations lease liability ment motion negligence opinion owner parties patent payment petition petitioner plaintiff proceedings Procter & Gamble purchase question record remanded rule S.Ct Section sexers sion Stat statute supra Supreme Court taxpayer testimony tion trial court U. S. Atty Union United States Court United States District violation York York City