The Federal ReporterWest Publishing Company, 1942 |
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Halaman 74
... loss of subsidiary , taxpayer claim- ing deduction for bad debt loss in 1936 based on unpaid balance of advancement to subsidiary had burden of proving that the allowance of the deduction claimed would not amount to twice subtracting ...
... loss of subsidiary , taxpayer claim- ing deduction for bad debt loss in 1936 based on unpaid balance of advancement to subsidiary had burden of proving that the allowance of the deduction claimed would not amount to twice subtracting ...
Halaman 75
... loss shall be recognized upon the receipt by operations . The Board found the follow- a corporation of property distributed in ing facts as to this running account : complete liquidation of another corpora- tion . " The Commissioner ...
... loss shall be recognized upon the receipt by operations . The Board found the follow- a corporation of property distributed in ing facts as to this running account : complete liquidation of another corpora- tion . " The Commissioner ...
Halaman 76
... loss was taken , had been extinguished during the year 1934 when repayments were made on the run- ning account , of $ 84,932 . It therefore con- tends that the new advances , in subsequent years , constituted entirely new transactions ...
... loss was taken , had been extinguished during the year 1934 when repayments were made on the run- ning account , of $ 84,932 . It therefore con- tends that the new advances , in subsequent years , constituted entirely new transactions ...
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TABLE OF CONTENTS | 432 |
Judges VI | 457 |
Table of Cases Reported XIV | 481 |
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action affirmed alleged amended amount appellant appellant's appellee application Atty bank bankrupt bankruptcy Board of Tax charge Circuit Court Circuit Judges claim Columbia Commission Commissioner of Internal Company contract Corporation counsel counts Court of Appeals debtor decision decree deduction defendant denied District Court dividend electric employees evidence F.Supp fact Federal Power Act Federal Power Commission filed gift tax habeas corpus held Helvering income interference proceeding Internal Revenue invention issue Jersey Central judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease license matter ment National Labor Relations operation paid parties Pat.App Patent Office payment Permanent Edition petition petitioner plaintiff preferred stock prior art proceeding question quitclaim deed reduction to practice Revenue Act rule S.Ct Section Sloan Valve Company Stanolind Stat statute suit supra taxable taxpayer tion trust United Words and Phrases