The Federal Reporter, Том 316West Publishing Company, 1963 |
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Стр. 58
... basis for determining the amount of the deduction is to be the adjusted basis provided in sec- tion 1011 for determining the loss from the sale or other disposition of property . " Section 1011 provides , in effect , that the adjusted ...
... basis for determining the amount of the deduction is to be the adjusted basis provided in sec- tion 1011 for determining the loss from the sale or other disposition of property . " Section 1011 provides , in effect , that the adjusted ...
Стр. 59
... basis in the orig inal herd must be reduced by making ap- propriate capital adjustments for cattle lost or sold prior to 1956. There is a wholly unsufficient evidentiary basis for any reasonable computation or estimate of taxpayer's ...
... basis in the orig inal herd must be reduced by making ap- propriate capital adjustments for cattle lost or sold prior to 1956. There is a wholly unsufficient evidentiary basis for any reasonable computation or estimate of taxpayer's ...
Стр. 252
... basis of including in income the retain- age on long - term contracts in the year the work was performed , i . e . , the same basis as petitioner report- ed . With respect to the fiscal year ended June 30 , 1954 , the respondent ...
... basis of including in income the retain- age on long - term contracts in the year the work was performed , i . e . , the same basis as petitioner report- ed . With respect to the fiscal year ended June 30 , 1954 , the respondent ...
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action Affirmed agreement alleged amended appellant appellant's appellee April Asst attorney bankrupt bankruptcy Board brief cause certiorari charge Chief Judge Circuit Judge Cite as 316 claim Commission Company complaint contract conviction corporation counsel Court of Appeals Criminal Law damages decision defendant denied dismissed District Court District Judge District of Columbia employees entitled ethylene glycol evidence F.Supp fact federal filed finding habeas corpus held income Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed ment motion National Labor Relations negligence officers opinion parties patent payment petition petitioner plaintiff prior proceeding Pullman Company question railroad Railway Labor Act reasonable record remanded rule S.Ct Section sion Stat statement statute supra Supreme Court Tax Court taxpayer testified testimony tion trial court trial judge trict U. S. Atty union United States Court United States District Uvalde violation Washington witness York