The Federal ReporterWest Publishing Company, 1957 |
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Стр. 435
... basis " within meaning of the Internal Revenue Code subsection permitting excessive depreciation not resulting in tax benefit , to be restored either to basis of asset excessively de- preciated , or to basis of asset having a " substituted ...
... basis " within meaning of the Internal Revenue Code subsection permitting excessive depreciation not resulting in tax benefit , to be restored either to basis of asset excessively de- preciated , or to basis of asset having a " substituted ...
Стр. 438
... basis of the asset excessively de- preciated or to the basis of an asset hav- ing a " substituted basis " as that term is defined in section 113 ( b ) ( 2 ) ; and ( 2 ) that the taxpayer is entitled to the benefits of the Act of July 14 ...
... basis of the asset excessively de- preciated or to the basis of an asset hav- ing a " substituted basis " as that term is defined in section 113 ( b ) ( 2 ) ; and ( 2 ) that the taxpayer is entitled to the benefits of the Act of July 14 ...
Стр. 439
... basis of the apart- ment house the amount of excessive de- preciation theretofore taken and to re- compute the profit derived from the sale of the property in any year not barred by the statutes of limitations . This fol- lows because ...
... basis of the apart- ment house the amount of excessive de- preciation theretofore taken and to re- compute the profit derived from the sale of the property in any year not barred by the statutes of limitations . This fol- lows because ...
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TABLE OF CONTENTS | 10 |
Judges VII | 10 |
Admiralty Rules XLV | 10 |
Авторские права | |
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Часто встречающиеся слова и выражения
action affirmed agent agree agreement alleged amended amount appellant appellee application authority automobile bank basis Board brief cause charge Chief Judge Circuit Judge Cite as 246 City claim Commission Commissioner complaint considered contract corporation counsel Court of Appeals damages decision defendant denied determination direct dismissed District Court effect entered evidence existence fact Federal filed further Government granted ground hearing held hold income interest Internal involved issue judgment June jury L.Ed Labor lien limited matter meaning ment motion operation opinion parties person petition petitioner plaintiff present prior proceeding question reason received record Relations respect result reversed rule S.Ct statement statute suit testimony tion trade trial court United violation witness York