The Federal Reporter, Том 316West Publishing Company, 1963 |
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Стр. 711
... corporation was subject to income taxes representing gain on sales of property which had been conveyed to corporation , where individuals organized corporation to take title to realty and thereafter cor- poration paid taxes ...
... corporation was subject to income taxes representing gain on sales of property which had been conveyed to corporation , where individuals organized corporation to take title to realty and thereafter cor- poration paid taxes ...
Стр. 713
... corporation to the other stockholders as well . Spiner also received an assignment of a pur- chase money mortgage representing his share of such assets then held in the corporation's name . The corporation sold off pieces of its real ...
... corporation to the other stockholders as well . Spiner also received an assignment of a pur- chase money mortgage representing his share of such assets then held in the corporation's name . The corporation sold off pieces of its real ...
Стр. 714
... corporation , the corporation remains a separate taxable entity . New Colonial [ Ice ] Co. v . Helvering , 292 U.S. 435 , 442 [ 54 S.Ct. 788 , 78 L.Ed. 1348 ] ; Dep- uty v . duPont , 308 U.S. 488 , 494 [ 60 S.Ct. 363 , 84 L.Ed. 416 ] ...
... corporation , the corporation remains a separate taxable entity . New Colonial [ Ice ] Co. v . Helvering , 292 U.S. 435 , 442 [ 54 S.Ct. 788 , 78 L.Ed. 1348 ] ; Dep- uty v . duPont , 308 U.S. 488 , 494 [ 60 S.Ct. 363 , 84 L.Ed. 416 ] ...
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Judges VII | |
Admiralty Rules XLVII | |
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action Affirmed agreement alleged amended amount appellant appellant's appellee April Asst bankrupt bankruptcy Board brief carrier cause charge Chief Judge Circuit Judge Cite as 316 claim Commission Company complaint contract conviction corporation counsel Court of Appeals Criminal Law damages decision defendant denied dismissed District Court District Judge District of Columbia employees entitled ethylene glycol evidence F.Supp fact federal filed finding habeas corpus held income Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed ment motion National Labor Relations negligence officers opinion parties patent payment petition petitioner plaintiff prior proceeding Pullman Company question railroad Railway Labor Act reasonable record remanded rule S.Ct Section sion Stat statement statute supra Supreme Court Tax Court taxpayer testified testimony tion trial court trial judge trict U. S. Atty union United States Court United States District Uvalde violation Washington witness York