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Стр. 455
... amended within the time fixed for filing the A capital stock tax return may be first return , notwithstanding provision of internal revenue statute that declaration of value cannot be amended . Revenue Act of 1935 , § 105 ( a , f ) , as ...
... amended within the time fixed for filing the A capital stock tax return may be first return , notwithstanding provision of internal revenue statute that declaration of value cannot be amended . Revenue Act of 1935 , § 105 ( a , f ) , as ...
Стр. 456
... amended , and an amendment must not be used to sub- stitute a declared valuation more favorable in the light of later events than the one originally decided upon and reported by the taxpayer . Revenue Act of 1935 , § 105 ( a , f ) , as ...
... amended , and an amendment must not be used to sub- stitute a declared valuation more favorable in the light of later events than the one originally decided upon and reported by the taxpayer . Revenue Act of 1935 , § 105 ( a , f ) , as ...
Стр. 457
... amended ) , ** " Despite this prohibi- tion against amendment , a capital stock tax return may be amended within the time fixed for filing the first return . Haggar Co. v . Helvering , 308 U.S. 389 , 60 S.Ct. 337 , 84 L.Ed. 340. As Mr ...
... amended ) , ** " Despite this prohibi- tion against amendment , a capital stock tax return may be amended within the time fixed for filing the first return . Haggar Co. v . Helvering , 308 U.S. 389 , 60 S.Ct. 337 , 84 L.Ed. 340. As Mr ...
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Statutes Construed | 13 |
Federal Rules of Civil Procedure | 23 |
Text of Opinions | 45 |
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action adverse possession affirmed alleged amended amount appellant's appellee application Atty AUGUSTUS N bank bankrupt Bankruptcy Board of Tax certiorari charge Circuit Court Circuit Judge City claim Commissioner of Internal Company contract corporation counsel Court of Appeals creditors debtor decision decree deduction deed defendant defendant's denied District Court Eminent domain employees evidence F.Supp fact Federal filed grantor Helvering indictment interest Internal Revenue issue judgment jury KEY NUMBER SYSTEM L.Ed Labor Relations Board land ment National Labor Relations paid parties patent payment Permanent Edition petition petitioner plaintiff prior proceedings Puerto Rico purchase question res ipsa loquitur Revenue Act rule S.Ct Section Stat statute suit supra Tax Appeals taxable taxpayer Tennessee Valley Authority testimony Texarkana tion trade-mark trust trustee in bankruptcy unfair unfair labor practices union United witness Words and Phrases York York City