The Federal ReporterWest Publishing Company, 1962 |
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Стр. 834
... received upon retirement of cor- porate bonds were taxable as ordinary income and not as capital gain . Reversed . 1. Internal Revenue 410.1 Amounts of original issue discount or interest received upon retirement of corporate bonds were ...
... received upon retirement of cor- porate bonds were taxable as ordinary income and not as capital gain . Reversed . 1. Internal Revenue 410.1 Amounts of original issue discount or interest received upon retirement of corporate bonds were ...
Стр. 836
... received upon retirement of cor- porate bonds were taxable as ordinary income and not as capital gain . Reversed . 1. Internal Revenue 410.1 Amounts of original issue discount or interest received upon retirement of corporate bonds were ...
... received upon retirement of cor- porate bonds were taxable as ordinary income and not as capital gain . Reversed . 1. Internal Revenue 410.1 Amounts of original issue discount or interest received upon retirement of corporate bonds were ...
Стр. 1001
... received by taxpay- er pursuant to an award of Mixed Claims Commission , United States and Germany , did not qualify for capital gains treatment . U.S.C.A. ( I.R.C.1939 ) § 117 ( f ) ; 26 U.S.C.A. ( I.R.C.1954 ) § 1232. - Graham v ...
... received by taxpay- er pursuant to an award of Mixed Claims Commission , United States and Germany , did not qualify for capital gains treatment . U.S.C.A. ( I.R.C.1939 ) § 117 ( f ) ; 26 U.S.C.A. ( I.R.C.1954 ) § 1232. - Graham v ...
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action affirmed agents alleged amended amount appellant appellant's appellee application Asst Attorney Board cause charged Chief Judge Circuit Judge Cite as 304 claim Commission Commissioner Company Congress constitutional contract counsel count Court of Appeals Criminal decision defendant defendant's denied determination dismissed District Court District Judge dolomite employees entitled evidence F.Supp fact Federal filed finding Government habeas corpus held income indictment injunction injury Internal Revenue issue judgment jurisdiction KEY NUMBER SYSTEM L.Ed Labor Relations liability limestone magnesium carbonate ment motion Negroes Norris-LaGuardia Act opinion parties patent payment person petition petitioner plaintiff prior proceeding question reasonable record rehearing remanded Roger Craig rule S.Ct Sam Fox Section sentence sion Stat statute Stevedores supra Supreme Court Tax Court taxpayer testified testimony tion trial court trict U. S. Atty union United States Court United States District violation warrant Washington