The Federal ReporterWest Publishing Company, 1941 |
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Стр. 65
... Deduction of Estate and Inheritance Taxes - Retroactive " ( a ) In determining the net income of an heir , devisee ... deduction as fol- lows : " ( 1 ) If the deduction has been claimed by the estate , but not by the beneficiary ...
... Deduction of Estate and Inheritance Taxes - Retroactive " ( a ) In determining the net income of an heir , devisee ... deduction as fol- lows : " ( 1 ) If the deduction has been claimed by the estate , but not by the beneficiary ...
Стр. 349
... deduction . This paragraph shall not apply in the case of a taxpayer , other than a bank , as de- fined in section 104 , with respect to a debt evidenced by a security as defined in par- agraph ( 3 ) of this subsection . " The Board had ...
... deduction . This paragraph shall not apply in the case of a taxpayer , other than a bank , as de- fined in section 104 , with respect to a debt evidenced by a security as defined in par- agraph ( 3 ) of this subsection . " The Board had ...
Стр. 547
... deduction for a bad debt without making any written nota- tion of a charge - off provided he takes the deduction in his return for the year in which the debt was ascertained to be worthless . Revenue Act 1932 , § 23 ( j ) , 26 U.S.C.A. ...
... deduction for a bad debt without making any written nota- tion of a charge - off provided he takes the deduction in his return for the year in which the debt was ascertained to be worthless . Revenue Act 1932 , § 23 ( j ) , 26 U.S.C.A. ...
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action affirmed alleged amended amount appellee application Asst AUGUSTUS N Bank Bankruptcy Board of Tax bonds certiorari charged Circuit Court Circuit Judge Citizens Gas City claim Commission Commissioner of Internal Conoco contract corporation counsel Court of Appeals decision deduction defendant denatured alcohol denied dismiss District Court Eminent domain employees evidence F.Supp fact Federal filed foreclosure Helvering income interest interference proceeding Internal Revenue issue judgment June 29 jurisdiction jury L.Ed Labor Relations Act Labor Relations Board land lease liability ment mortgage motion National Labor Relations olive oil operation paid parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding purchase purpose question railroad reduction to practice refunding res judicata Revenue Act rule S.Ct Section Securities Stanolind Stat statute stockholders suit supra Tax Appeals taxpayer thereof tion trial court union United Words and Phrases