The Federal ReporterWest Publishing Company, 1930 |
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Стр. 139
... tax on partner's estate , where at close of fiscal year market price equaled con- tract price ( Revenue Act 1918 ... Board of Tax Appeals that sugar which partners agreed to purchase was worth not less than contract price at close of ...
... tax on partner's estate , where at close of fiscal year market price equaled con- tract price ( Revenue Act 1918 ... Board of Tax Appeals that sugar which partners agreed to purchase was worth not less than contract price at close of ...
Стр. 911
... Board of Tax Appeals that they are wrong . Findings of Commissioner of Internal Rev- enue are prima facie correct , and taxpayer who complains of them has burden of showing be- fore Board of Tax Appeals that they are wrong . 3. Internal ...
... Board of Tax Appeals that they are wrong . Findings of Commissioner of Internal Rev- enue are prima facie correct , and taxpayer who complains of them has burden of showing be- fore Board of Tax Appeals that they are wrong . 3. Internal ...
Стр. 1056
... Revenue Act 1924 § 900 ( h ) , and § 907 ( a ) , as added by Revenue Act 1926 § 1000 , 26 USCA § 1219 ) .- Id . 25 U.S.C.C.A. Taxpayer , petitioning for re- view of determination of Board of Tax Appeals , has burden to establish ...
... Revenue Act 1924 § 900 ( h ) , and § 907 ( a ) , as added by Revenue Act 1926 § 1000 , 26 USCA § 1219 ) .- Id . 25 U.S.C.C.A. Taxpayer , petitioning for re- view of determination of Board of Tax Appeals , has burden to establish ...
Содержание
Campbell C C A N Y | 129 |
St Louis The C C A N Y | 225 |
St Louis The D C N Y | 240 |
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28 USCA Act Laws action affirmed alleged amended amount appellant appellee application assessment bank bankruptcy bill Board of Tax C. C. A. Mass capital charge Circuit Court Circuit Judge City claim commission Commissioner of Internal Company constitute contract corporation Court of Appeals court of equity damages decree deed defendant District Court District Judge entitled equity error estoppel evidence fact federal Federal Trade Commission fendant filed Frank Brunner held Idaho income infringement Internal Revenue John Brunner judgment jury lease liability libelant lien ment Moen Moffat Tunnel mortgage National Prohibition Act owner paid pany parties patent payment petition petitioner plaintiff prior prior art purpose question radium reason res judicata Revenue Act rule ship Stat statute stockholders suit supra thereof tion trial trustee U. S. Atty United States C. C. A. York York City