The Federal ReporterWest Publishing Company, 1930 |
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Стр. 311
... included in the gross income for the taxable year in which re- ceived by the taxpayer , unless , under meth- ods of accounting permitted under subdi- vision ( b ) of section 212 , any such amounts are to be properly accounted for as of ...
... included in the gross income for the taxable year in which re- ceived by the taxpayer , unless , under meth- ods of accounting permitted under subdi- vision ( b ) of section 212 , any such amounts are to be properly accounted for as of ...
Стр. 382
... included as a part of the gross estate . For the pur- pose of the federal estate tax he fixed the value thereof at the time of the decedent's death in the sum of $ 3,308,720.54 . By rea- son of this action , an additional tax of $ 812 ...
... included as a part of the gross estate . For the pur- pose of the federal estate tax he fixed the value thereof at the time of the decedent's death in the sum of $ 3,308,720.54 . By rea- son of this action , an additional tax of $ 812 ...
Стр. 528
... included in the income for the year 1917 , in the case of each trust estate , and the tax was accordingly paid by said trustees in the case of each trust upon the net income shown by said returns . The Commissioner of Internal Revenue ...
... included in the income for the year 1917 , in the case of each trust estate , and the tax was accordingly paid by said trustees in the case of each trust upon the net income shown by said returns . The Commissioner of Internal Revenue ...
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Часто встречающиеся слова и выражения
26 USCA action agreement alleged amended amount appellee application assessment assigned bankrupt bankruptcy bill Board of Tax bonds cent Circuit Court Circuit Judge City claim Commissioner of Internal Company contract corporation Court of Appeals court of equity creditors decision decree deduction defendant defendant's device District Court District Judge equity evidence excess profits tax fact filed held income infringement interference proceeding Internal Revenue issue judgment jurisdiction lien manufacture mash ment molasses mortgage motion National Bank National Prohibition Act net income operation paid pany parties patent payment peptone petition petitioner plaintiff prior prior art proceeding profits question reason received reduction to practice refund Revenue Act Stat statute sugar suit Tax Appeals taxable taxpayer telephone testimony thereof tion trial trustee trustee in bankruptcy United States C. C. A. wort yeast York York City