The Federal ReporterWest Publishing Company, 1960 |
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Стр. 346
... Internal Revenue 1331 In determining whether taxpayers received constructive dividend within meaning of Internal Revenue Code , book entries of corporations were not neces- sarily conclusive proof of facts they rep- resented , but when ...
... Internal Revenue 1331 In determining whether taxpayers received constructive dividend within meaning of Internal Revenue Code , book entries of corporations were not neces- sarily conclusive proof of facts they rep- resented , but when ...
Стр. 650
... Internal Revenue 1563 On petition to the Tax Court for re- determination of income tax deficiency determination , the commissioner's deter- mination enjoys a presumption of cor- rectness . 4. Internal Revenue 1563 In a proceeding on a ...
... Internal Revenue 1563 On petition to the Tax Court for re- determination of income tax deficiency determination , the commissioner's deter- mination enjoys a presumption of cor- rectness . 4. Internal Revenue 1563 In a proceeding on a ...
Стр. 928
... INTERNAL REV- ENUE , Respondent . Molly BRECHER , Petitioner , V. COMMISSIONER OF INTERNAL REV- ENUE , Respondent . Susan BRECHER , Petitioner , V. COMMISSIONER OF INTERNAL REV . ENUE , Respondent . Arthur WOHL and Bernice Wohl ...
... INTERNAL REV- ENUE , Respondent . Molly BRECHER , Petitioner , V. COMMISSIONER OF INTERNAL REV- ENUE , Respondent . Susan BRECHER , Petitioner , V. COMMISSIONER OF INTERNAL REV . ENUE , Respondent . Arthur WOHL and Bernice Wohl ...
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action Affirmed alleged amended amount appellant appellant's appellee application assets Asst automobile cause certiorari charge Chief Judge Circuit Judge Cite as 273 claim Commissioner Company contract corporation counsel Court of Appeals Criminal Criminal Law damages declaratory judgment defendant defendant's denied determination District Court District Judge District of Columbia employees evidence F.Supp fact federal fendant filed finding habeas corpus held income injuries insured Internal Revenue Internal Revenue Code issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability ment motion National Labor Relations negligence operation opinion parties payment person petition petitioner plaintiff prior proceeding question railroad reason record remanded rule S.Ct Section sion statement statute summary judgment supra Tax Court taxpayer testified testimony tion trial court truck U. S. Atty union United States Court United States District verdict violation Washington witness York