The Federal ReporterWest Publishing Company, 1948 |
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Стр. 143
... Internal revenue 1002 The corpus of trusts established by de- cedent as trustee who had discretion to withhold or to pay income to primary bene- ficiaries were rightly included , in so far as corpus was transferred to trusts after 1931 ...
... Internal revenue 1002 The corpus of trusts established by de- cedent as trustee who had discretion to withhold or to pay income to primary bene- ficiaries were rightly included , in so far as corpus was transferred to trusts after 1931 ...
Стр. 318
... INTERNAL REVENUE . No. 5630 . Circuit Court of Appeals , Fourth Circuit . Dec. 30 , 1947 . 1. Internal revenue 1478 Where Commissioner of Internal Rev- enue assessed income tax deficiencies , the burden was on taxpayer to prove them er ...
... INTERNAL REVENUE . No. 5630 . Circuit Court of Appeals , Fourth Circuit . Dec. 30 , 1947 . 1. Internal revenue 1478 Where Commissioner of Internal Rev- enue assessed income tax deficiencies , the burden was on taxpayer to prove them er ...
Стр. 522
7. Internal revenue ~ 651 A deduction for a bad debt under the Internal Revenue Code is allowable only if the obligation to pay is certain and actu- ally in existence , since the term " indebted- ness " as used in the act , implies an ...
7. Internal revenue ~ 651 A deduction for a bad debt under the Internal Revenue Code is allowable only if the obligation to pay is certain and actu- ally in existence , since the term " indebted- ness " as used in the act , implies an ...
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TABLE OF CONTENTS | 490 |
Judges VII | 500 |
Tables of Cases Reported XV | 565 |
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action Administrator affirmed agreement alleged amended amount appeal appellee application Atty authority award Board brief cause charge Circuit Judges Cite as 165 City Civil claim Code Commissioner Company complaint conclusion Congress considered Constitution contract corporation counsel Court of Appeals damages decision defendant denied determined directed dismissed District Court effect employees entitled evidence fact Federal filed findings further ground held hold included income interest Internal involved issue judgment jurisdiction jury L.Ed Labor land limited March mark matter means ment motion negligence operation opinion paid parties patent person petition plaintiff present prior procedure proceedings question reason received record Relations respect reversed rule S.Ct Security Stat statement statute tion train trial trust United York