The Federal ReporterWest Publishing Company, 1962 |
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Стр. 5
... ment of the production of such agri- cultural * * * commodities , and " ( B ) there is material participa- tion by the owner or tenant with re- spect to any such agricultural * commodity . " ( Emphases are those of the Appeals Council ...
... ment of the production of such agri- cultural * * * commodities , and " ( B ) there is material participa- tion by the owner or tenant with re- spect to any such agricultural * commodity . " ( Emphases are those of the Appeals Council ...
Стр. 129
... ment . " Q. Did Mr. McCall ever , at any time , tell you that the taxpayer Mr. Fontaine was relying on the 1949 agreement as the royalties were paid under the 1949 agree- ment up until the time that he filed , that he received an ...
... ment . " Q. Did Mr. McCall ever , at any time , tell you that the taxpayer Mr. Fontaine was relying on the 1949 agreement as the royalties were paid under the 1949 agree- ment up until the time that he filed , that he received an ...
Стр. 833
... ment , provides : " ( b ) Amount includible . - Subsec- tion ( a ) shall apply to only such part of the value of the annuity or other payment receivable under such contract or agreement as is propor- tionate to that part of the purchase ...
... ment , provides : " ( b ) Amount includible . - Subsec- tion ( a ) shall apply to only such part of the value of the annuity or other payment receivable under such contract or agreement as is propor- tionate to that part of the purchase ...
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action affirmed agreement alleged amended amount appellant appellee application Board cert certificates charge Chief Judge Circuit Judge Cite as 305 Code Company contract Corp corporation counsel Court of Appeals damages decision defendant defendant's denied determination directors District Court District Judge dividend employees evidence Excess Profits Tax F.Supp fact Federal filed gift tax Government Heekin held income Internal Revenue Internal Revenue Code Internal Revenue Service issue judgment jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment Meredith motion negligence October 25 operation opinion pany parties Pat.App patent payment petition petitioner plaintiff prior prison profits purchaser question reason record remanded rule S.Ct SAKRETE shares Smith statute stevedoring stockholders summary judgment supra taxpayer testified testimony tion Tort Tort Claims Act tract trial court trial judge U. S. Atty Union United States Court United States District York