The Federal ReporterWest Publishing Company, 1946 |
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Стр. 166
... income , or for the management , con- servation , or maintenance of property held for the production of income " as " non- trade or non - business expenses . " The Tax Court correctly held that the effect of the amendments of 1942 was ...
... income , or for the management , con- servation , or maintenance of property held for the production of income " as " non- trade or non - business expenses . " The Tax Court correctly held that the effect of the amendments of 1942 was ...
Стр. 305
... income . The following items shall not be includ- ed in gross income and shall be exempt from taxation under this chapter : * Amounts " ( 2 ) Annuities , etc. received as an annuity under an annuity or endowment contract shall be ...
... income . The following items shall not be includ- ed in gross income and shall be exempt from taxation under this chapter : * Amounts " ( 2 ) Annuities , etc. received as an annuity under an annuity or endowment contract shall be ...
Стр. 982
... income was not payable to or receivable by the donor after the assignment , it was not his income and he was therefore not taxable thereon . * The facts there and here are indistinguish- ably similar , but the Spalding case was de ...
... income was not payable to or receivable by the donor after the assignment , it was not his income and he was therefore not taxable thereon . * The facts there and here are indistinguish- ably similar , but the Spalding case was de ...
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TABLE OF CONTENTS | |
Judges VII | 1 |
Table of Cases Arranged by Circuit XXVII | 30 |
Авторские права | |
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action affirmed Agricultural Adjustment Act alleged amended amount appellant appellant's appellee application Bankruptcy beneficiary Board certiorari charge Circuit Court Circuit Judges Cite as 155 City claims Code Commissioner Company complaint contract corporation counsel counts Court of Appeals court of equity damages decision defendant denied District Court dividend Emergency Price Control Eminent domain employees entitled evidence fact Federal filed habeas corpus income interference proceeding Internal revenue invention issue judgment jury KEY NUMBER SYSTEM L.Ed land lease maximum prices ment motion mullite negligence operation owner paid pany parties payment Pepsi-Cola petition petitioner plaintiff preferred stock Price Control Act prior art proceeding profits purchase purpose question reason regulation reorganization Revenue Act rule S.Ct sold Stat statute supra Tax Court taxable taxpayer tion trial court trust U.S.C.A.Appendix United verdict violation York City