The Federal ReporterWest Publishing Company, 1937 |
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Стр. 144
... deduction for contributions set forth in section 120 of the Revenue Act of 1928 ( 26 U.S.C.A. § 120 and note ) . The deduction for contributions claimed by the petitioner in his income tax return 1 " § 21. Net income " Net income ...
... deduction for contributions set forth in section 120 of the Revenue Act of 1928 ( 26 U.S.C.A. § 120 and note ) . The deduction for contributions claimed by the petitioner in his income tax return 1 " § 21. Net income " Net income ...
Стр. 146
... deduction in accordance with section 23 ( n ) . " The petitioner contends that that case is not conclusive here , since it involved capital net gain , while this involves capital net loss . It is true that section 101 ( a ) , 26 ...
... deduction in accordance with section 23 ( n ) . " The petitioner contends that that case is not conclusive here , since it involved capital net gain , while this involves capital net loss . It is true that section 101 ( a ) , 26 ...
Стр. 191
... deduction under sec- tion 703 as a distributee , it would be en- titled to the deduction under section 234 , supra , unless that right is limited by other considerations . [ 10 ] The appellant did not base its claim for the deduction ...
... deduction under sec- tion 703 as a distributee , it would be en- titled to the deduction under section 234 , supra , unless that right is limited by other considerations . [ 10 ] The appellant did not base its claim for the deduction ...
Содержание
et seq 89 F 2d 312 | 28 |
UNITED STATESContinued | 29 |
note89 F 2d 569 | 54 |
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Часто встречающиеся слова и выражения
affirmed agent agreement alleged amended amount appellant appellee application assets AUGUSTUS N authority bank Bankruptcy bill Board of Tax bonds charge Circuit Court Circuit Judge City and County claim Commissioner of Internal Company Congress Constitution contract corporation County of Dallas Court of Appeals creditors Dallas Levee Imp debtor declaratory judgment decree deduction defendant Dist District Court District Judge employees entitled evidence ex rel fact federal filed held Helvering income Internal Revenue Interpleader issued judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability ment mortgage owner paid parties patent payment person petition petitioner plaintiff premium prior proceeding Puerto Rico question received reduction to practice remanded reorganization Revenue Act S.Ct securities Simond Stat statute stockholders suit supra taxpayer thereof tion title IX trust trustee in bankruptcy United University of Iowa voting trust York City