The Federal ReporterWest Publishing Company, 1935 |
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Стр. 834
... corporation affirmative- ly establish the existence of a sale of assets by the former to the latter and a resulting profit as found by the Board . Petitioner argues earnestly that if we accept the Board's findings it will work a great ...
... corporation affirmative- ly establish the existence of a sale of assets by the former to the latter and a resulting profit as found by the Board . Petitioner argues earnestly that if we accept the Board's findings it will work a great ...
Стр. 1050
... corporation , and are subject to its disposal and debts , although , when corporation ceases to be going concern , stockholders have right to share in assets remaining after payment of debts . - Prescott v . Commissioner of Internal ...
... corporation , and are subject to its disposal and debts , although , when corporation ceases to be going concern , stockholders have right to share in assets remaining after payment of debts . - Prescott v . Commissioner of Internal ...
Стр. 1081
... corporation , which ceived from former corporation was distribut- thus acquired substantially all of other corpo- ed , held exempt from tax on any profit inci- ration's voting stock but none of nonvoting dental to exchange , though ...
... corporation , which ceived from former corporation was distribut- thus acquired substantially all of other corpo- ed , held exempt from tax on any profit inci- ration's voting stock but none of nonvoting dental to exchange , though ...
Содержание
370 | 116 |
First Nat Bank v United States C C | 128 |
916 | 165 |
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Часто встречающиеся слова и выражения
26 USCA action affirmed alleged amount appellant appellant's appellee application assets Asst bill Board of Appeals Board of Tax bond cause of action charge Circuit Court Circuit Judge claim Commissioner of Internal Company contract corporation counsel Court of Appeals decision decree deduction defendant directed verdict disability District Court District Judge dividends error estoppel evidence fact federal fidelity bond filed held Helvering interference proceeding Internal Revenue invention issue judgment jury liability loss ment mortgage National Bank paid parties patent payment peremptory challenges petition petitioner plaintiff preferred stock prior prior art question received record reduction to practice Revenue Act rule shares Stat statute stockholders suit supra Supreme Court surety tank cars Tax Appeals taxable taxpayer testimony thereof tion trial court trust United States C. C. A. verdict York York City