The Federal ReporterWest Publishing Company, 1951 |
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Стр. 255
... Internal revenue 183 Provisions granting special tax exemp- tions are to be strictly construed . 2. Internal revenue 183 cent of his compensation in one year and hence was not entitled to spread the amount over years during which ...
... Internal revenue 183 Provisions granting special tax exemp- tions are to be strictly construed . 2. Internal revenue 183 cent of his compensation in one year and hence was not entitled to spread the amount over years during which ...
Стр. 746
The deficit corporations provision of 7. Internal revenue 1975 1942 Revenue Act relating to refunding of undistributed profits tax of 1936 was intended to permit the refunding of taxes imposed upon a corporation for not dis- tributing ...
The deficit corporations provision of 7. Internal revenue 1975 1942 Revenue Act relating to refunding of undistributed profits tax of 1936 was intended to permit the refunding of taxes imposed upon a corporation for not dis- tributing ...
Стр. 861
... Internal revenue 183 , 501 A claimed credit , privilege or exemp- tion from a tax cannot be granted unless specifically authorized by Congress , and tax- payer must bring himself squarely within terms of authorizing statute . 2. Internal ...
... Internal revenue 183 , 501 A claimed credit , privilege or exemp- tion from a tax cannot be granted unless specifically authorized by Congress , and tax- payer must bring himself squarely within terms of authorizing statute . 2. Internal ...
Содержание
Judges VII | 19 |
Admiralty Rules LI | 29 |
Text of Opinions 1 | 1 |
Авторские права | |
Не показаны другие разделы: 2
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action affidavit affirmed agreement alleged amended anthelmintic appellant appellant's appellee application April Armston Asst award Board certiorari charge Chief Judge Circuit Judge Cite as 188 City claims Coggins Commission Commissioner Company constitutional contention contract conviction Corp corporation counsel count Court of Appeals Criminal CURIAM decision defendant defendant's denied determined dismissed District Court District Judge employees error evidence F.Supp fact Federal filed habeas corpus held indictment Internal Revenue issue John D'Agostino Jones Act judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment motion opinion parties Patent Office petition petitioner plaintiff prior prior art proceeding question railroad reason record reduction to practice res judicata rule S.Ct Section Stat statute supra Supreme Court taxpayer testimony tion trade-mark trial court truck U. S. Atty United States Court United States District verdict Washington witness writ