The Federal ReporterWest Publishing Company, 1942 |
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Стр. 466
... period than the average margin was during the period before and after the tax . If the average margin during the tax period was not lower , it shall be prima - facie evidence that none of the burden of such amount was borne by the ...
... period than the average margin was during the period before and after the tax . If the average margin during the tax period was not lower , it shall be prima - facie evidence that none of the burden of such amount was borne by the ...
Стр. 467
... period and ap- proximately 6.8c per unit during the period before and after the tax . The Board also found that in determin- ing the cost of the commodity processed during the tax period , the petitioner treat- ed the processing tax as ...
... period and ap- proximately 6.8c per unit during the period before and after the tax . The Board also found that in determin- ing the cost of the commodity processed during the tax period , the petitioner treat- ed the processing tax as ...
Стр. 469
... period similar to the tax period in respect to demand and other influential factors . They found such a period equal in length to the statutory base period before and after the tax , in the thirty months from January 1 , 1936 to June 30 ...
... period similar to the tax period in respect to demand and other influential factors . They found such a period equal in length to the statutory base period before and after the tax , in the thirty months from January 1 , 1936 to June 30 ...
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action affirmed alleged amended amount appellant's appellee application April April 13 Asst Atty bank bankruptcy Board of Tax certiorari Circuit Court Circuit Judge claim collision Commission Commissioner of Internal community property compensation contract corporation Court of Appeals creditors decision defendant directed verdict dismissed District Court dividends Duquesne Club Edward Luckenbach employees evidence F.Supp fact Federal Feltre filed held Helvering interest interference proceeding Internal Revenue judgment jurisdiction jury Kaplin KEY NUMBER SYSTEM L.Ed Labor Relations Board lease Lincoln Zephyr ment motion National Labor Relations Natural Gas paid pany parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding question reduction to practice Revenue Act rule S.Ct settlor shares Stat statute stockholders subsidiary supra Tax Appeals taxable taxpayer testified testimony tion transfer trial trust Union United verdict Words and Phrases xanthone