The Federal ReporterWest Publishing Company, 1958 |
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Стр. 170
... determinations should have a rational basis . We do not agree that the Commissioner acted ar- bitrarily or made a determination with- out a rational basis in adjusting down- ward the taxpayer's opening inventory for the year in question ...
... determinations should have a rational basis . We do not agree that the Commissioner acted ar- bitrarily or made a determination with- out a rational basis in adjusting down- ward the taxpayer's opening inventory for the year in question ...
Стр. 545
... determination by Tax Court , and its determination was final if supported by substantial evidence and if it was not shown to be clearly erroneous . 26 U.S.C.A. ( I.R.C.1939 ) § 293 ( b ) . 6. Internal Revenue 2344 Where husband made a ...
... determination by Tax Court , and its determination was final if supported by substantial evidence and if it was not shown to be clearly erroneous . 26 U.S.C.A. ( I.R.C.1939 ) § 293 ( b ) . 6. Internal Revenue 2344 Where husband made a ...
Стр. 1014
... determination of additional deficiencies except in case of fraud does not proscribe resort to subpoena in effort to ascertain whether fraud exists . 26 U.S.C. A. ( I.R.C.1954 ) §§ 6212 , 6214 , 7602-7605.- Id . Where no notice of ...
... determination of additional deficiencies except in case of fraud does not proscribe resort to subpoena in effort to ascertain whether fraud exists . 26 U.S.C. A. ( I.R.C.1954 ) §§ 6212 , 6214 , 7602-7605.- Id . Where no notice of ...
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action affirmed agent alleged amended amount appellant appellee application Atty authority Board brief cause charge Chief Judge Circuit Judge Cite as 254 City claim Commission considered constitutional contract corporation counsel count Court of Appeals damages death decision defendant denied determine directed District Court effect entered error evidence fact Federal filed further Government granted ground held holding income insured interest Internal involved issue judgment jurisdiction jury L.Ed March mark matter means ment motion NUMBER operation opinion parties patent pawl payment person petition plaintiff position present prior proceeding Products question reason received record respect result reversed rule S.Ct sentence statement statute suit testimony tion trial court United United States Court valve Washington witness York