The Federal ReporterWest Publishing Company, 1953 |
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Стр. 336
... holding corporation to include in his gross income certain undistributed net income of the corporation was designed to reach income of persons who were elud- ing taxation through foreign holding com- pany device , and not to reach ...
... holding corporation to include in his gross income certain undistributed net income of the corporation was designed to reach income of persons who were elud- ing taxation through foreign holding com- pany device , and not to reach ...
Стр. 339
... holding company shall be included in the gross income of citizens or residents of the United States who are shareholders thereof in the manner and to the extent set forth in the Supplement . Section 331 provides that a foreign cor ...
... holding company shall be included in the gross income of citizens or residents of the United States who are shareholders thereof in the manner and to the extent set forth in the Supplement . Section 331 provides that a foreign cor ...
Стр. 340
... Holding Companies , were first enacted in Title II of the Revenue Code of 1937. They were passed by Con- gress to prevent the avoidance of income tax by taxpayers in the United States which was accomplished by placing income of the ...
... Holding Companies , were first enacted in Title II of the Revenue Code of 1937. They were passed by Con- gress to prevent the avoidance of income tax by taxpayers in the United States which was accomplished by placing income of the ...
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