The Federal ReporterWest Publishing Company, 1930 |
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Стр. 412
... regulations , and under which a portion of the tax was levied and collected in these cases . The deliberations of ... regulations , with the approval of the Secretary , is in the following language : " That the Commissioner , with the ...
... regulations , and under which a portion of the tax was levied and collected in these cases . The deliberations of ... regulations , with the approval of the Secretary , is in the following language : " That the Commissioner , with the ...
Стр. 415
... Regulations 65 , art . 1307 ; Regulations 69 , art . 1305 ; see Mont- gomery , Excess Profits Tax , p . 8 et seq . 2 Regulations 41 , arts . 77-78 . The substance of these articles was retroactively made part of the act of 1917 by ...
... Regulations 65 , art . 1307 ; Regulations 69 , art . 1305 ; see Mont- gomery , Excess Profits Tax , p . 8 et seq . 2 Regulations 41 , arts . 77-78 . The substance of these articles was retroactively made part of the act of 1917 by ...
Стр. 416
... regulations interpreted it to in- clude corporations as well as individuals and partnerships . Regulations 65 , arts . 631 , 633 . The subsequent statutes retained this modified form.5 consolidated returns " based upon the prin- ciple ...
... regulations interpreted it to in- clude corporations as well as individuals and partnerships . Regulations 65 , arts . 631 , 633 . The subsequent statutes retained this modified form.5 consolidated returns " based upon the prin- ciple ...
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26 USCA action affirmed agreement alleged amended amount appellee application assessment Asst AUGUSTUS N bank bankrupt bankruptcy Board of Tax bond cars cause Cedarhurst cent charge Circuit Court Circuit Judge claim Commission Commissioner of Internal contract corporation Cosmos Club counsel Court of Appeals court of equity damages decree defendant defendant's denatured alcohol directed verdict District Court District Judge equity error evidence fact Federal filed held income interest Internal Revenue issued judgment jurisdiction jury liability libelant license Mariners Harbor ment mortgage National Prohibition Act Ohio operation owner paid pany parties patent payment permit petition petitioner plaintiff plaintiffs in error port prior prior art purchase question received refund Revenue Act rule Shreveport Stat statute suit supra Tax Appeals taxable taxpayer thereof tion trial trust U. S. Atty United United States ex Vanadium vessel York City