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Стр. 193
COMMISSIONER OF INTERNAL REVENUE . No. 214 . 3. Internal revenue 7 ( 11 ) . In determining fair market value of property exchanged , for tax purposes , sales made and circumstances thereof should be considered ( Revenue Act 1918 ...
COMMISSIONER OF INTERNAL REVENUE . No. 214 . 3. Internal revenue 7 ( 11 ) . In determining fair market value of property exchanged , for tax purposes , sales made and circumstances thereof should be considered ( Revenue Act 1918 ...
Стр. 409
Revenue Acts , unless ambiguity exists and regulation reasonably accords with statute ( Revenue Act 1918 , § 1309 ; Revenue Act 1921 , § 1303 ) . 5. Statutes 219 . Executive department regulation construing statute has force of law ...
Revenue Acts , unless ambiguity exists and regulation reasonably accords with statute ( Revenue Act 1918 , § 1309 ; Revenue Act 1921 , § 1303 ) . 5. Statutes 219 . Executive department regulation construing statute has force of law ...
Стр. 838
Taxpayers entitled to income as beneficiaries of trust under will , in view of respective interests , held entitled to make deductions for depletion in determining income and profits taxes ( Revenue Act 1916 , § 5 ; Revenue Act 1918 ...
Taxpayers entitled to income as beneficiaries of trust under will , in view of respective interests , held entitled to make deductions for depletion in determining income and profits taxes ( Revenue Act 1916 , § 5 ; Revenue Act 1918 ...
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action agreed agreement alleged allowed amended amount Appeals appellee application assessment authority bank bankruptcy bill Board bond cars cause cent charge Circuit Judge City claim Commission Commissioner Company condition considered Constitution contended contract corporation counsel Court of Appeals damages decision decree defendant determined directed District Court District Judge effect entered error evidence fact Federal filed follows further granted held income interest Internal Revenue issued judgment jurisdiction jury liability limited March matter ment notes officers operation opinion owner paid parties patent payment permit person petition plaintiff port present prior proceedings purchase question rates reason received record reference regulations result Revenue Act rule ship Stat statute suit taken tion trial trust United USCA vessel York