The Federal ReporterWest Publishing Company, 1948 |
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Стр. 60
... determination under the income tax laws requires inclusion in gross income of an item which was erroneously included in gross income of the taxpayer for another taxable year could not be in- voked by taxpayer to remove bar of limita ...
... determination under the income tax laws requires inclusion in gross income of an item which was erroneously included in gross income of the taxpayer for another taxable year could not be in- voked by taxpayer to remove bar of limita ...
Стр. 64
... determination of the Dis- trict Court did not determine the basis of the shares for any purpose whatever . The question before the court was whether peti- tioner had a recognizable gain on the re- ceipt of the shares in 1931. The ...
... determination of the Dis- trict Court did not determine the basis of the shares for any purpose whatever . The question before the court was whether peti- tioner had a recognizable gain on the re- ceipt of the shares in 1931. The ...
Стр. 273
... determination of the Tax Court . Section 732 ( c ) provides : " If in the de- termination of the tax liability under this subchapter the determination of any ques- tion is necessary solely by reason of section 711 ( b ) ( 1 ) ( H ) ...
... determination of the Tax Court . Section 732 ( c ) provides : " If in the de- termination of the tax liability under this subchapter the determination of any ques- tion is necessary solely by reason of section 711 ( b ) ( 1 ) ( H ) ...
Содержание
TABLE OF CONTENTS | 3 |
Judges VII | 9 |
Federal Rules of Civil Procedure XLV | 9 |
Авторские права | |
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