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Стр. 112
nal Revenue for transportation of oil through private pipe line ( Revenue Act 1918 , §§ 500 ( e ) , 501 ( a , d ) ; Const . Amend . 5 ) . 8. Statutes 208 . Word " accrued , " when used in legislation , must be interpreted in connection ...
nal Revenue for transportation of oil through private pipe line ( Revenue Act 1918 , §§ 500 ( e ) , 501 ( a , d ) ; Const . Amend . 5 ) . 8. Statutes 208 . Word " accrued , " when used in legislation , must be interpreted in connection ...
Стр. 1068
ble for special excise tax , held valid ( Revenue Acts 1918 and 1921 , § 1000 ; Revenue Act 1924 , $ 700 [ 26 USCA § 223 note ] ; Treasury Regulation 65 , art . 1504 ) .- Id . Control by beneficiary is not determinative factor in ...
ble for special excise tax , held valid ( Revenue Acts 1918 and 1921 , § 1000 ; Revenue Act 1924 , $ 700 [ 26 USCA § 223 note ] ; Treasury Regulation 65 , art . 1504 ) .- Id . Control by beneficiary is not determinative factor in ...
Стр. 1070
907 ( b ) , as amended by Revenue Act 1928 , § 601 , 26 USCA § 1219 ( b ) . -Id . Evidence held sufficient to support ... Circuit Court of Appeals cannot weigh evidence in reviewing decision of Board of Tax Appeals ( Revenue Act 1926.
907 ( b ) , as amended by Revenue Act 1928 , § 601 , 26 USCA § 1219 ( b ) . -Id . Evidence held sufficient to support ... Circuit Court of Appeals cannot weigh evidence in reviewing decision of Board of Tax Appeals ( Revenue Act 1926.
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action affirmed alleged amount Appeals appellee application authority bank bankruptcy bill Board bond cause charge Circuit Court Circuit Judge City claim clear Commission Commissioner Company condition considered contention contract corporation count Court of Appeals decision decree deduction defendant denied deposit determined directed District Court District Judge effect entitled error evidence fact filed funds further given ground held income indictment interest Internal Revenue issue judgment jury land lease limited loss matter means ment officers operation opinion paid parties patent payment person petition plaintiff present prior proceedings purchase question reason received record referred result Revenue Act rule securities statement statute sufficient suit tion trial trust United USCA