The Federal ReporterWest Publishing Company, 1955 |
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Стр. 388
... interest on overdue in- stallments of interest , amounts of inter- est on interest which railroad trustees accrued on books was deductible for cor- porate income tax purposes . Judgment affirmed . 1. Internal Revenue 518 Ordinarily , a ...
... interest on overdue in- stallments of interest , amounts of inter- est on interest which railroad trustees accrued on books was deductible for cor- porate income tax purposes . Judgment affirmed . 1. Internal Revenue 518 Ordinarily , a ...
Стр. 389
... Interest 28 The rate of interest on a contractual obligation not stipulating otherwise is legal rate at place of performance . 17. Interest 60 not required to reduce deduction by fifty per cent as in cases where credit is com- puted ...
... Interest 28 The rate of interest on a contractual obligation not stipulating otherwise is legal rate at place of performance . 17. Interest 60 not required to reduce deduction by fifty per cent as in cases where credit is com- puted ...
Стр. 393
... interest ; and ( d ) Whether the applicable state's internal law rules make the interest a legal obligation . [ 3 ] The Government contends , to be- gin with , that two federal statutes make the deduction improper , irrespective of ...
... interest ; and ( d ) Whether the applicable state's internal law rules make the interest a legal obligation . [ 3 ] The Government contends , to be- gin with , that two federal statutes make the deduction improper , irrespective of ...
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Часто встречающиеся слова и выражения
action affirmed alleged amended amount appellant appellee applied Asst bank Board Brian Holland certiorari charge Chief Judge Circuit Judge Cite as 224 Civil Procedure claim Company contract contractor conviction Corp corporation counsel count Court of Appeals Criminal damages defendant defendant's denied dismissed District Court District Judge employees Equitable evidence excess profits tax F.Supp fact Federal Civil Procedure fendant filed finding guilty habeas corpus held income Internal Revenue issue jury KEY NUMBER SYSTEM L.Ed Labor Relations Lady Nelson liability lien ment motion negligence opinion parties patent payment petition petitioner plaintiff prior proceeding question railroad reason res judicata rule S.Ct Section sentence Stat statute summary judgment supra Supreme Court Tax Court taxpayer testimony tion trial court trict truck trust U. S. Atty union United States Court United States District validity verdict violation York