The Federal ReporterWest Publishing Company, 1935 |
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Halaman 132
... income during the trust period that of the creator for tax or any pur- poses . The statute is aimed at taxation of income . It expressly recognizes trust es- tates as taxable entities and specifically points out the trustee or the ...
... income during the trust period that of the creator for tax or any pur- poses . The statute is aimed at taxation of income . It expressly recognizes trust es- tates as taxable entities and specifically points out the trustee or the ...
Halaman 219
... income the realizations therefrom as and when received in cash . In its income tax return for 1924 and all suc- ceeding years , it reported as income only the amounts realized from collections in each of such years . The effects of this ...
... income the realizations therefrom as and when received in cash . In its income tax return for 1924 and all suc- ceeding years , it reported as income only the amounts realized from collections in each of such years . The effects of this ...
Halaman 1079
... income as mutual ( 11 ) , 986 ( a ) ( 11 ) .- MacLaughlin v . Philadel- company using or holding its income for primary phia Contributionship for Ins . of Houses from or basic purpose of paying losses or expenses Loss by Fire , 73 F ...
... income as mutual ( 11 ) , 986 ( a ) ( 11 ) .- MacLaughlin v . Philadel- company using or holding its income for primary phia Contributionship for Ins . of Houses from or basic purpose of paying losses or expenses Loss by Fire , 73 F ...
Isi
FOURTH CIRCUIT | 97 |
Peoples State Bank C C A | 129 |
Receivers of Seaboard Air Line | 149 |
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26 USCA affirmed alleged amended amount appellant's appellee application assignments of error attorney bank bankrupt bankruptcy bill bonds carburetor cause of action charge Circuit Court Circuit Judge claim Commissioner Company contract Corporation counsel count Court of Appeals creditors damages decision decree defendant defendant's denied directed verdict disability dismissed District Court District Judge entitled evidence fact federal filed Fleischer Studios habeas corpus held Helvering income infringement injury Internal Revenue invention Irving Trust Co issued judgment jurisdiction jury liability lien McCrory Stores ment mortgage negligence Ohio paid pany parties patent payment pellant person petition petitioner plaintiff premiums prior prior art purchase question received record Revenue Act Rogers rule Stat statute suit supra Supreme Court testimony thereof tion trial court trust trustee in bankruptcy U. S. Atty United verdict vessel York City