The Federal ReporterWest Publishing Company, 1953 |
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Стр. 74
... corporation because. 41 U.S.C.A. § 15 . 3. Internal Revenue 236 Taxation is an intensely practical mat- ter dealing with realities , not semblances ; and in applying income tax law , substance of transaction will prevail over form . 4 ...
... corporation because. 41 U.S.C.A. § 15 . 3. Internal Revenue 236 Taxation is an intensely practical mat- ter dealing with realities , not semblances ; and in applying income tax law , substance of transaction will prevail over form . 4 ...
Стр. 77
... corporation and was completed by the corporation under the direction of the two principal stock- holders . The Court held , 47 Ct.Cl. at pages 242 , 243 , that there was no transfer with- in the meaning of section 3737 , or , in fact ...
... corporation and was completed by the corporation under the direction of the two principal stock- holders . The Court held , 47 Ct.Cl. at pages 242 , 243 , that there was no transfer with- in the meaning of section 3737 , or , in fact ...
Стр. 649
... corporation has dis- tributed accrued items of income to the shareholders , it may result in a tax liability to the dissolved corporation such as existed in Jud Plumbing & Heating , Inc. v . Com- 205 F.2d - 41 % missioner , 5 Cir ...
... corporation has dis- tributed accrued items of income to the shareholders , it may result in a tax liability to the dissolved corporation such as existed in Jud Plumbing & Heating , Inc. v . Com- 205 F.2d - 41 % missioner , 5 Cir ...
Содержание
Judges VII | 8 |
Court of Claims Rules XLVII | 8 |
Text of Opinions 1 | 178 |
Авторские права | |
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9 Cir action affirmed agreement alleged amended amount appellant appellant's appellee application Asst attorney AUGUSTUS N Bradley Field Brian Holland cause certiorari charge Chief Judge Circuit Judge Cite as 205 claim Commissioner Company contract Corp corporation counsel Court of Appeals damages decision defendant defendant's denied directed verdict District Court duty employees entitled evidence F.Supp fact Federal filed finding Freeman Contractors habeas corpus held income tax injuries Internal Revenue issue judgment June jury KEY NUMBER SYSTEM Kiewit L.Ed Labor Relations Board liability ment motion National Labor Relations negligence opinion parties patent payment pellant petition petitioner plaintiff prior art proceedings question railroad reason record rehearing remanded rule S.Ct Stat statute stevedoring Stewart-Warner supra Swope Park Tax Court taxpayer testimony tion trade-mark trial court truck U. S. Atty union United States Court United States District verdict violation Washington York City