The Federal ReporterWest Publishing Company, 1935 |
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Halaman 472
... deductions from gross income shall be allowed being dependent upon legislative grace ; and only as there is clear provision therefor can any particular deduction be allowed . New Co- lonial Co. v . Helvering , 292 U. S. 435 , 54 S. Ct ...
... deductions from gross income shall be allowed being dependent upon legislative grace ; and only as there is clear provision therefor can any particular deduction be allowed . New Co- lonial Co. v . Helvering , 292 U. S. 435 , 54 S. Ct ...
Halaman 476
... deduction for depreciation of lease equipment on the Wheelock - Smith lease for 1923 was first raised in the just - mentioned amended petitions . Each of those amended petitions con- tained the following : " ( c ) During the year in ...
... deduction for depreciation of lease equipment on the Wheelock - Smith lease for 1923 was first raised in the just - mentioned amended petitions . Each of those amended petitions con- tained the following : " ( c ) During the year in ...
Halaman 537
... deduction for 1924 , can now in effect receive it also for 1923 , through the calculations involved in the present case . In this aspect of the matter the Commis- sioner contends that when the taxpayer sought and was allowed the deduction ...
... deduction for 1924 , can now in effect receive it also for 1923 , through the calculations involved in the present case . In this aspect of the matter the Commis- sioner contends that when the taxpayer sought and was allowed the deduction ...
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Istilah dan frasa umum
11 USCA 26 USCA action affirmed alleged amended amount appellant appellant's appellee application April 19 assessment assets Asst bankruptcy bill Board of Appeals Board of Tax bonds charged Circuit Court Circuit Judge claim Commissioner of Internal contract corporation counsel Court of Appeals Cowlitz county creditors Cust.&Pat.App debts decision decree deduction defendant deposit directed verdict disability disclosed dismissed District Court District Judge District of Columbia evidence fact filed foreclosure funds held Helvering infringement insolvent Internal Revenue invention Irving Trust Co issued judgment jurisdiction jury liability lumber company ment mortgage paid pany parties Patent Office payment pellant petition petitioner plaintiff Porto Rico preferred stock prior art proceedings question received Revenue Act settlors Shamrock Oil statute stockholders suit supra Supreme Court Tax Appeals taxpayer testimony thereof tion Trust Company tuberculosis U. S. Atty United Washington York City