The Federal ReporterWest Publishing Company, 1941 |
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Стр. 77
... Decision of Board of Tax Appeals af- firming determination of Commissioner of Internal Revenue assessing deficiency against taxpayers became a " final decision " when the United States Supreme Court de- nied certiorari to review ...
... Decision of Board of Tax Appeals af- firming determination of Commissioner of Internal Revenue assessing deficiency against taxpayers became a " final decision " when the United States Supreme Court de- nied certiorari to review ...
Стр. 79
... decision of the Board has become final , be credited or refunded to the taxpayer . * * 1 " Sec . 1005. ( a ) The decision of the Board shall become final- " ( 1 ) Upon the expiration of the time allowed for filing a petition for review ...
... decision of the Board has become final , be credited or refunded to the taxpayer . * * 1 " Sec . 1005. ( a ) The decision of the Board shall become final- " ( 1 ) Upon the expiration of the time allowed for filing a petition for review ...
Стр. 751
... decision and arrived at the adjusted net taxable income by adding thereto the amount that the Board's allow- ance for depletion exceeded the correct de- pletion allowance as fixed by this court on the second appeal . The Board accepted ...
... decision and arrived at the adjusted net taxable income by adding thereto the amount that the Board's allow- ance for depletion exceeded the correct de- pletion allowance as fixed by this court on the second appeal . The Board accepted ...
Содержание
TABLE OF CONTENTS | |
Table of Cases Reported XV | |
Federal Rules of Civil Procedure XLII | |
Авторские права | |
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Часто встречающиеся слова и выражения
action affirmed agreement alleged allowed amount Appeals appellee application authority bank Board bond cause charged Circuit Judge City claims collective Commissioner Commissioner of Internal Company condition contention contract corporation cost counts Court of Appeals decision deduction defendant definitions denied determined directed District Court effect employees entered evidence Examiner execution fact Federal filed finding further held income indicate interest Internal Revenue invention involved issue judgment jury L.Ed lease liability limited loss matter means ment motion National Labor Relations officers operation opinion paid parties patent payment period Permanent person petition petitioner plaintiff present prior proceeding question reason receiver record referred respect result Revenue Act rule S.Ct securities statute suit taxpayer term tion trial trust United York