The Federal ReporterWest Publishing Company, 1932 |
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Halaman 34
... payment of $ 42,600 might well be regarded in view of " approved standard methods of accounting , " as prepaid rentals properly ap- portionable to the respective years to which such payment by the terms of the original lease related ...
... payment of $ 42,600 might well be regarded in view of " approved standard methods of accounting , " as prepaid rentals properly ap- portionable to the respective years to which such payment by the terms of the original lease related ...
Halaman 42
... pay- ment of interest at 6 per cent . upon all de- ferred obligations for the payment of money . Remington's Comp . Stat . of Washington , ยง 7299. We see no reason why this statute should not be applied where , as is the case here , the ...
... pay- ment of interest at 6 per cent . upon all de- ferred obligations for the payment of money . Remington's Comp . Stat . of Washington , ยง 7299. We see no reason why this statute should not be applied where , as is the case here , the ...
Halaman 193
... payment for services , even though entirely voluntary " may nevertheless be " compensation within the statute , " citing with approval Noel v . Parrott , 15 F. ( 2d ) 669 ( C. C. A. 4 ) ; and in Lucas v . Ox Fibre Brush Co. , 281 U. S. ...
... payment for services , even though entirely voluntary " may nevertheless be " compensation within the statute , " citing with approval Noel v . Parrott , 15 F. ( 2d ) 669 ( C. C. A. 4 ) ; and in Lucas v . Ox Fibre Brush Co. , 281 U. S. ...
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26 USCA action affirmed alleged alternating current amended amount appellant's appellee application assessment assets bankrupt bankruptcy bill Board of Tax castile soap cent charge Circuit Court Circuit Judge claim for refund Commissioner of Internal Company contract corporation counsel Court of Appeals creditors decision decree deduction defendant defendant's direct current District Court District Judge Eskimo Pie evidence excess profits tax fact February 25 filed held income infringement Internal Revenue invention issue judgment June jurisdiction libelant loan Lumber Malted Milk maritime lien ment mortgage National Bank Norne olive oil overassessment overpayment paid parties partnership patent payment petition petitioner plaintiff Pokorny prior prior art profits tax question received record referred Revenue Act soap Stat statute supra Tax Appeals taxable taxpayer testimony thereof tion trial Trust United Vapex Vapure York York City