The Federal ReporterWest Publishing Company, 1951 |
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Стр. 91
... basis for filing part- nership returns . There was no distribution of the estate of Samuel Mnookin until March 15 ... basis of the calendar year . But prior to May 31 , 1943 , the partnership determined to keep its books and make the ...
... basis for filing part- nership returns . There was no distribution of the estate of Samuel Mnookin until March 15 ... basis of the calendar year . But prior to May 31 , 1943 , the partnership determined to keep its books and make the ...
Стр. 264
... basis of his understand- ing claim is sufficient . On a sale of realty by a taxpayer on a cash basis no gain is realized until costs or other adjusted basis has been recovered and condemnation judgments are treated as sales . 7 ...
... basis of his understand- ing claim is sufficient . On a sale of realty by a taxpayer on a cash basis no gain is realized until costs or other adjusted basis has been recovered and condemnation judgments are treated as sales . 7 ...
Стр. 267
... basis of his understanding , A basic public policy is involved in this broad doctrine . Insistence upon nice technicalities of ex- pression on the part of taxpayers in deal- ings with the Government concerning taxes must certainly ...
... basis of his understanding , A basic public policy is involved in this broad doctrine . Insistence upon nice technicalities of ex- pression on the part of taxpayers in deal- ings with the Government concerning taxes must certainly ...
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TABLE OF CONTENTS | 9 |
Judges VII | 9 |
Supreme Court Rules LI | 9 |
Авторские права | |
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9 Cir action affirmed agreement alleged amended appellee application Attorney authority Bank cause certificate certiorari charge Chief Judge Circuit Judge Cite as 184 claim Clayton Act Commission Commissioner Company contract corporation counsel Court of Appeals CURIAM damages death decision defendant defendant's denied dismissed District Court District Judge District of Columbia employees evidence F.Supp fact Federal Federal Power Act fendant filed finding forma pauperis granted habeas corpus held income tax Internal Revenue issue judgment June June 24 jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability ment motion National Labor Relations negligence operation opinion parties patent Penn Water Pennsylvania petition petitioner plaintiff prior proceeding question railroad reason remanded respondent rule S.Ct Section Stat statute suit supra Tax Court taxpayer tion trial court trial judge trust United States Attorney United States Court United States District verdict Washington