The Federal ReporterWest Publishing Company, 1962 |
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Стр. 51
... Internal Revenue 1501 Evidence was sufficient to sustain deficiency assessments of personal income tax . 2. Internal Revenue 2368 Internal Revenue Commissioner has burden of proving fraud by clear and convincing evidence . 26 U.S.C.A. ...
... Internal Revenue 1501 Evidence was sufficient to sustain deficiency assessments of personal income tax . 2. Internal Revenue 2368 Internal Revenue Commissioner has burden of proving fraud by clear and convincing evidence . 26 U.S.C.A. ...
Стр. 395
... Internal Revenue Code pro- visions relating to partial liquidation is one of fact . 26 U.S.C.A. ( I.R.C.1954 ) § 346 ( a ) ( 1 , 2 ) . 4. Internal Revenue 1689 Evidence sustained finding by Tax Court that payment received by American ...
... Internal Revenue Code pro- visions relating to partial liquidation is one of fact . 26 U.S.C.A. ( I.R.C.1954 ) § 346 ( a ) ( 1 , 2 ) . 4. Internal Revenue 1689 Evidence sustained finding by Tax Court that payment received by American ...
Стр. 485
... Internal Revenue 1288 If records of taxpayer are inaccurate or incomplete , Commissioner may look to other information to determine whether tax payable has been correctly returned by taxpayer . 3. Internal Revenue 1288.3 Net worth ...
... Internal Revenue 1288 If records of taxpayer are inaccurate or incomplete , Commissioner may look to other information to determine whether tax payable has been correctly returned by taxpayer . 3. Internal Revenue 1288.3 Net worth ...
Содержание
Judges VII | 17 |
Federal Rules of Civil Procedure XLIV | 22 |
Text of Opinions 1 | 22 |
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action Affirmed AGMA agreement alleged amended amount appellant appellant's appellee application Asst attorneys bank baseballs Board Cannelton charge Chief Judge Circuit Judge Cite as 301 claim clause Clayton Act Commission Commissioner Company contract corporation counsel Court of Appeals Criminal Law decision defendant defendant's denied District Court District Judge District of Columbia employees entitled evidence F.Supp fact Federal Federal Trade Commission filed finding Gerak Government granted Halliburton held Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed line of commerce manufacture ment motion negligence Nutrilite officers opinion parties partnership patent payment petition petitioner plaintiff prior purchase question Rawlings reasonable record remanded rule S.Ct Section sentence sion Spalding Stat statute stevedore substantial supra Supreme Court Tax Court taxpayer testimony tion Trade trial court U. S. Atty Union United States Court United States District violation Washington