The Federal ReporterWest Publishing Company, 1962 |
Результаты поиска по книге
Результаты 1 – 3 из 69
Стр. 460
... Internal Revenue Service that insurance agent could deduct those portions of commis- sions that he repaid to officers of corpora- tion which referred business , despite claim that these payments violated state law , where state ...
... Internal Revenue Service that insurance agent could deduct those portions of commis- sions that he repaid to officers of corpora- tion which referred business , despite claim that these payments violated state law , where state ...
Стр. 650
... Internal Revenue 1482 Where Commissioner of Internal Revenue refuses to allow addition to bad debt reserve there is prima facie case that he exercised discretion vested in him by statute , and burden is on taxpayer to overcome prima ...
... Internal Revenue 1482 Where Commissioner of Internal Revenue refuses to allow addition to bad debt reserve there is prima facie case that he exercised discretion vested in him by statute , and burden is on taxpayer to overcome prima ...
Стр. 834
... Internal Revenue 406 To qualify as capital gain , income must be received not merely in exchange but in exchange for capital asset . 26 U.S.C.A. ( I.R.C.1939 ) § 117 ( f ) ; 26 U.S. C.A. ( I.R.C.1954 ) §§ 1222 ( 3 ) , 1232 ( a ) . 3.
... Internal Revenue 406 To qualify as capital gain , income must be received not merely in exchange but in exchange for capital asset . 26 U.S.C.A. ( I.R.C.1939 ) § 117 ( f ) ; 26 U.S. C.A. ( I.R.C.1954 ) §§ 1222 ( 3 ) , 1232 ( a ) . 3.
Другие издания - Просмотреть все
Часто встречающиеся слова и выражения
action affirmed agents alleged allowance amended amount appellee application Atty authority basis Board cause charged Chief Circuit Judge Cite as 304 City claim Commission Commissioner Company condition considered constitutional contract counsel count course Court of Appeals decision defendant denied determination dismissed District Court dolomite effect employees entered entitled evidence fact Federal filed finding follows further Government granted ground hearing held hold income indictment injury interest Internal issue judgment June jurisdiction jury L.Ed Labor limitations March matter meaning ment motion notice officers operation opinion parties period person petition petitioner plaintiff present prior proceeding question reasonable received record Relations respect result rule S.Ct sentence statute supra taxpayer testified testimony tion trial union United violation warrant Washington witness