The Federal ReporterWest Publishing Company, 1946 |
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Стр. 249
... Tax Court's deter- mination that exchange of prefered stock by corporate taxpayer involved a statutory " reorganization " and that transaction did not involve a taxable " stock dividend " for which taxpayer would be entitled to divi ...
... Tax Court's deter- mination that exchange of prefered stock by corporate taxpayer involved a statutory " reorganization " and that transaction did not involve a taxable " stock dividend " for which taxpayer would be entitled to divi ...
Стр. 622
... Tax Court and the Circuit Courts of Appeal in this respect . The Tax Court has the primary function of finding the facts in tax disputes , weighing the evidence , and choosing from among conflicting factual inferences and conclusions ...
... Tax Court and the Circuit Courts of Appeal in this respect . The Tax Court has the primary function of finding the facts in tax disputes , weighing the evidence , and choosing from among conflicting factual inferences and conclusions ...
Стр. 1096
... taxation under the Internal Revenue Act , was a ques- tion of law , and the Circuit Court of Appeals was not required to follow the decision of the Tax Court . Int.Rev.Code , § 116 ( a ) , 26 U.S.C. A. Int.Rev.Code , § 116.-C. I. R. v ...
... taxation under the Internal Revenue Act , was a ques- tion of law , and the Circuit Court of Appeals was not required to follow the decision of the Tax Court . Int.Rev.Code , § 116 ( a ) , 26 U.S.C. A. Int.Rev.Code , § 116.-C. I. R. v ...
Содержание
Page | 7 |
Tables of Cases Reported | 8 |
Table of Cases Arranged by Circuit | 9 |
Авторские права | |
Не показаны другие разделы: 4
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Часто встречающиеся слова и выражения
action affirmed alleged amended amount appellant appellant's appellee application Bankruptcy beneficiary Blytheville Board certiorari charge Circuit Court Circuit Judges Cite as 155 City claims Code Commissioner Company complaint contract corporation counsel counts Court of Appeals court of equity damages decision defendant denied directed verdict District Court dividend Emergency Price Control Eminent domain employees entitled evidence fact Federal filed habeas corpus income interference proceeding Internal revenue invention issue judgment jury KEY NUMBER SYSTEM L.Ed land lease maximum prices ment motion mullite negligence operation owner paid pany parties payment Pepsi-Cola petition petitioner plaintiff preferred stock Price Control Act prior art proceeding profits purchase purpose question reason reorganization Revenue Act rule S.Ct sold Stat statute supra Tax Court taxable taxpayer tion trial court trust U.S.C.A.Appendix United verdict violation Washington York City