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Стр. 288
The first and second counts charged violations of section 17 ( a ) ( 1 ) of the Securities Act of 1933 ... seventh , eighth , ninth and tenth each charged a use of the mails in furtherance of the scheme or artifice to defraud ...
The first and second counts charged violations of section 17 ( a ) ( 1 ) of the Securities Act of 1933 ... seventh , eighth , ninth and tenth each charged a use of the mails in furtherance of the scheme or artifice to defraud ...
Стр. 547
Internal revenue 7 ( 19 ) Under statute authorizing a deduc tion for bad debts " charged off within the taxable year , " in computing taxable income , a taxpayer claiming a deduction for a bad debt must be able to show that the debt was ...
Internal revenue 7 ( 19 ) Under statute authorizing a deduc tion for bad debts " charged off within the taxable year , " in computing taxable income , a taxpayer claiming a deduction for a bad debt must be able to show that the debt was ...
Стр. 552
will ordinarily preclude him from seeking a deduction therefor , since his failure would constitute strong , if not conclusive , evidence that the debt had not been " charged off " . Where the taxpayer keeps no books , his failure to ...
will ordinarily preclude him from seeking a deduction therefor , since his failure would constitute strong , if not conclusive , evidence that the debt had not been " charged off " . Where the taxpayer keeps no books , his failure to ...
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action affirmed agreement alleged amended amount Appeals appellee application authority Bank Board bonds cause charged Circuit Circuit Judge City claim Commission Company considered constitute construction contention contract corporation counsel count decision defendant denied determined directed District Court effect employees entered entitled evidence fact Federal filed finding further held holding income interest Internal Revenue invention involved issue Judge judgment June jury L.Ed land lease limited March material matter meaning ment motion National Labor Relations operation paid parties patent payment person petition petitioner plaintiff present prior proceeding purchase question reason received record referred respect result rule S.Ct Securities Stat statute suit tion trial trust union United