The Federal ReporterWest Publishing Company, 1956 |
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Стр. 376
... deduction , taxpayer was not estopped , in later year , from claiming that deduction should have been made over period of three years , even though statute of limitations had run on government's right to recover on account of excessive ...
... deduction , taxpayer was not estopped , in later year , from claiming that deduction should have been made over period of three years , even though statute of limitations had run on government's right to recover on account of excessive ...
Стр. 378
... deduction of $ 351,334.64 taken by it and allowed by the Commissioner for its tax year 1939 was in error , and that the amount should be capitalized and a por- tion thereof allowed as a deduction for its tax years 1940 and 1941. The ...
... deduction of $ 351,334.64 taken by it and allowed by the Commissioner for its tax year 1939 was in error , and that the amount should be capitalized and a por- tion thereof allowed as a deduction for its tax years 1940 and 1941. The ...
Стр. 542
... deduction from the gross income of entitled persons . In the case of coal , the applicable deduction under the statute here in force was set at 5 % of the gross income attributable to the extraction of the coal . Although pro- viding a ...
... deduction from the gross income of entitled persons . In the case of coal , the applicable deduction under the statute here in force was set at 5 % of the gross income attributable to the extraction of the coal . Although pro- viding a ...
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Часто встречающиеся слова и выражения
action affirmed agreement alleged amended amount appellant appellant's appellee application asserted attorney Board Brian Holland cause certiorari charge Chief Judge Circuit Judge Cite as 229 claim coal Commission Commissioner Company complaint contract Corp corporation counsel Court of Appeals Criminal cross-claim damages debtor decision deduction defendant defendant's denied dismissed District Court District Judge employees entitled evidence F.Supp fact Federal fendant filed finding held income Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment motion operating opinion parties patent payment person petition petitioner plaintiff prior art proceeding question railroad Railway Labor Act reason remanded rule S.Ct Section sion Stat statute statute of limitations suit summary judgment supra Supreme Court Tax Court taxpayer testimony tion trial court trial judge U. S. Atty Union United States Court United States District verdict Veterans violation waiver York City