The Federal ReporterWest Publishing Company, 1962 |
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Стр. 461
... held primarily for sale to customers in ordinary course of trade or business . " Judgment for taxpayers . Internal Revenue 409.8 Taxpayers , who acquired timber- lands for investment purposes , who thereafter made no substantial effort ...
... held primarily for sale to customers in ordinary course of trade or business . " Judgment for taxpayers . Internal Revenue 409.8 Taxpayers , who acquired timber- lands for investment purposes , who thereafter made no substantial effort ...
Стр. 558
... held for more than six months , and less than six months . The jury made no determination that the taxpayer held the timber primarily for sale to cus- tomers in the ordinary course of trade or business . The jury only made such findings ...
... held for more than six months , and less than six months . The jury made no determination that the taxpayer held the timber primarily for sale to cus- tomers in the ordinary course of trade or business . The jury only made such findings ...
Стр. 628
... held by Respondent at the specified periods are ' facil- ities ' within the meaning of Section 444. Since the applicable portion of the definition of ' facilities ' under Section 444 ( d ) requires that they be ' depreciable tangible ...
... held by Respondent at the specified periods are ' facil- ities ' within the meaning of Section 444. Since the applicable portion of the definition of ' facilities ' under Section 444 ( d ) requires that they be ' depreciable tangible ...
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action affirmed agreement alleged amended amount appellee application authority basis Board cause certificates charge Chief Judge Circuit Judge Cite as 305 City claim Company conclusion considered contract corporation counsel Court of Appeals damages decision defendant denied determination directors District Court effect employees evidence fact Federal filed further Government ground Heekin held hold income indicated interest Internal Internal Revenue Code involved issue judgment June jury L.Ed Labor land liability limited material matter means ment motion operation opinion parties patent payment period person plaintiff plant present prior prison proceedings profits purchaser question reason received record referred Relations respect result rule S.Ct Service shares Smith statute suit supra testimony tion Tort tract trial Union United witness York