The Federal ReporterWest Publishing Company, 1942 |
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Стр. 488
... income tax is determined by the ratio between the foreign income and the total income in 1926 he should recover . On the other hand , if it depends upon the receipt of income from foreign sources in 1930 he has neither pre- sented such ...
... income tax is determined by the ratio between the foreign income and the total income in 1926 he should recover . On the other hand , if it depends upon the receipt of income from foreign sources in 1930 he has neither pre- sented such ...
Стр. 491
... income for 1928 .... Entire net income for 1930 .... Net foreign income for 1930 .... Tax due the United States for 1930 .. 0 . 66 * The difficulty arises in the case where , Second . The Committee Reports make as here , the taxpayer ...
... income for 1928 .... Entire net income for 1930 .... Net foreign income for 1930 .... Tax due the United States for 1930 .. 0 . 66 * The difficulty arises in the case where , Second . The Committee Reports make as here , the taxpayer ...
Стр. 1096
... income was specifically denied to grantor , and on termina- tion of trust both corpus and income were to be distributed to children named or their issue , trust income was not taxable to grantor under statute defining gross income or ...
... income was specifically denied to grantor , and on termina- tion of trust both corpus and income were to be distributed to children named or their issue , trust income was not taxable to grantor under statute defining gross income or ...
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action affirmed alleged amount appellee application Asst Atty Bank Bankruptcy Board of Tax bonds cause certificate Circuit Court Circuit Judge claims Commissioner of Internal Company contract corporation counsel Court of Appeals decision decree defendant denied distribution District Court District of Columbia dividends employees evidence F.Supp fact Federal filed Fur Farms habeas corpus handbill held Helvering holders income Internal Revenue issue Jones Act judgment jurisdiction jury L.Ed Labor Relations Act Labor Relations Board liability matter ment mortgage National Labor Relations negligence nitrocellulose owner paid parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding question railroad receivership reorganization res ipsa loquitur Revenue Act rule S.Ct Section securities settlor Stat statute stockholders suit supra Tax Appeals taxable taxpayer tion trial court trust union United viscosity Wallace Groves Words and Phrases York City