The Federal ReporterWest Publishing Company, 1945 |
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Стр. 307
... taxpayer had acquired property in a tax - free exchange . 6. Internal revenue 1561 Tax Court's exclusion of secondary evidence consisting of testimony of tax- payer's attorney regarding his recollection of contents of certain documents ...
... taxpayer had acquired property in a tax - free exchange . 6. Internal revenue 1561 Tax Court's exclusion of secondary evidence consisting of testimony of tax- payer's attorney regarding his recollection of contents of certain documents ...
Стр. 1091
... court unless a question of law is unmistakably made himself trustee with uncontrolled power 1978. Scope of inquiry and hearing . C.C.A.N.Y. Where only. courtroom , no offer was made to select particu- lar papers relevant to issue before Tax ...
... court unless a question of law is unmistakably made himself trustee with uncontrolled power 1978. Scope of inquiry and hearing . C.C.A.N.Y. Where only. courtroom , no offer was made to select particu- lar papers relevant to issue before Tax ...
Стр. 1092
... tax court's hold- ing that trust income was taxable to creator was not without rational basis . 26 U.S.C.A. Int.Rev.Code , § 22 ( a ) .- Edison v . C. I. R. , 148 F.2d 810 . On review of decision of Tax Court that trust income was ...
... tax court's hold- ing that trust income was taxable to creator was not without rational basis . 26 U.S.C.A. Int.Rev.Code , § 22 ( a ) .- Edison v . C. I. R. , 148 F.2d 810 . On review of decision of Tax Court that trust income was ...
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action Administrator affirmed Alcoa alleged amended amount appellant appellant's appellee application Armour & Co Asst attorney beef beneficiary charge Circuit Court Circuit Judges Cite as 148 claim Commission Commissioner of Internal Company contention contract corporation cost counsel Court of Appeals decision defendant denied determine District Court employees evidence F.Supp fact Federal Federal Trade Commission filed habeas corpus Helvering income induction ingot intent interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability maximum prices ment motion National Labor Relations operation paid parties patent payment petition petitioner plaintiff prior art proceedings production profits purpose question record regulation respondent Revenue Act rule S.Ct Sherman Anti-Trust Act Stat statute suit supra Supreme Court Tax Court taxpayer tion trial court trust U. S. Atty U.S.C.A.Appendix United United States Attorney violation York City