The Federal ReporterWest Publishing Company, 1935 |
Dari dalam buku
Hasil 1-3 dari 78
Halaman 670
... income . of taxation he is treated as owner alto- * * * It cannot therefore be success- fully urged that as the legal title was held by the trustees the income neces- sarily must for income taxation be deemed to accrue from property of ...
... income . of taxation he is treated as owner alto- * * * It cannot therefore be success- fully urged that as the legal title was held by the trustees the income neces- sarily must for income taxation be deemed to accrue from property of ...
Halaman 1069
... income ( Revenue Act 1928 , § 23 ( a ) , 26 USCA § 2023 ( a ) : Settlement of War Claims Act of 1928 ) . Commissioner of Internal Revenue v . Speyer , 77 F. ( 2d ) 824 . C.C.A.2 Entire amount of fees , paid attor neys by taxpayer for ...
... income ( Revenue Act 1928 , § 23 ( a ) , 26 USCA § 2023 ( a ) : Settlement of War Claims Act of 1928 ) . Commissioner of Internal Revenue v . Speyer , 77 F. ( 2d ) 824 . C.C.A.2 Entire amount of fees , paid attor neys by taxpayer for ...
Halaman 1071
... income is not re- lieved of tax because he chooses not to enjoy income , and income may be taxable even when recipient is deprived thereof by legal obligation . -Balkwill v . Commissioner of Internal Reve- nue , 77 F. ( 2d ) 569 ...
... income is not re- lieved of tax because he chooses not to enjoy income , and income may be taxable even when recipient is deprived thereof by legal obligation . -Balkwill v . Commissioner of Internal Reve- nue , 77 F. ( 2d ) 569 ...
Edisi yang lain - Lihat semua
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