The Federal ReporterWest Publishing Company, 1952 |
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Стр. 620
... Commissioner , in case of controlled corporations , to allocate gross in- come and deductions to prevent distortions of income , did not authorize Commissioner to disregard corporate entity of manufactur- ing and sales corporations ...
... Commissioner , in case of controlled corporations , to allocate gross in- come and deductions to prevent distortions of income , did not authorize Commissioner to disregard corporate entity of manufactur- ing and sales corporations ...
Стр. 624
... Commissioner proceeded . The notices of deficiency in the instant cases merely state that given amounts alleged to represent the net income of the sales companies represent net income taxable to taxpayer . The no- tices contain no ...
... Commissioner proceeded . The notices of deficiency in the instant cases merely state that given amounts alleged to represent the net income of the sales companies represent net income taxable to taxpayer . The no- tices contain no ...
Стр. 624
... Commissioner proceeded . The notices of deficiency in the instant cases merely state that given amounts alleged to represent the net income of the sales companies represent net income taxable to taxpayer . The no- tices contain no ...
... Commissioner proceeded . The notices of deficiency in the instant cases merely state that given amounts alleged to represent the net income of the sales companies represent net income taxable to taxpayer . The no- tices contain no ...
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TABLE OF CONTENTS | 8 |
Judges VII | 19 |
Supreme Court Rules XLVII | 28 |
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action affirmed Air Freight alleged amended amount appellant appellant's appellee application Aruba Asst automobile Board cause certiorari charge Chief Judge Circuit Judge Cite as 197 City Civil claims Commission Commissioner Company complaint contract Corp corporation counsel Court of Appeals damages Deauville decision defendant defendant's denied dismissed District Court Elekta employees evidence F.Supp fact Federal filed finding granted held income insured interest Internal Revenue issue judgment June June 25 jurisdiction jury KEY NUMBER SYSTEM L.Ed Lanham Act lease liability ment motion negligence operation opinion parties patent payment pen points petition petitioner plaintiff prior prior art proceeding purchase question railroad reasonable record remanded rule S.Ct Section Stat statute suit supra taxpayer testimony tion trade-mark trial court trust U. S. Atty United States Attorney United States Court United States District verdict violation Washington York York City