The Federal ReporterWest Publishing Company, 1933 |
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Halaman 54
... assessment should be made on the stock of La Hacienda Company , the peti- tioner would cancel the notes and not re- quire the payment thereof . Subsequently an assessment of $ 10 per share was made on the stock of La Hacienda Company ...
... assessment should be made on the stock of La Hacienda Company , the peti- tioner would cancel the notes and not re- quire the payment thereof . Subsequently an assessment of $ 10 per share was made on the stock of La Hacienda Company ...
Halaman 342
... assessment of February , 1924 , should be final and conclusive . As a conse- quence , we are constrained to hold that the determination and assessment of 1924 were not final and conclusive , and that the Commis- sioner was not estopped ...
... assessment of February , 1924 , should be final and conclusive . As a conse- quence , we are constrained to hold that the determination and assessment of 1924 were not final and conclusive , and that the Commis- sioner was not estopped ...
Halaman 424
... assessment of $ 1,501,288.20 against each taxpayer showed that future gains to be re- alized from the sales of stock on August 28 were the real basis of the assessments . The only way of making an assessment or of collecting a tax in ...
... assessment of $ 1,501,288.20 against each taxpayer showed that future gains to be re- alized from the sales of stock on August 28 were the real basis of the assessments . The only way of making an assessment or of collecting a tax in ...
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26 USCA action affirmed alleged amended amount appellant appellant's appellee application assessment assets automobile bank bankrupt bankruptcy Board of Tax bonds cedar oil charge Circuit Court Circuit Judge claim Commissioner of Internal Company contract corporation counsel Court of Appeals creditors damages decision decree defendant deposits directed verdict District Court District Judge District of Columbia evidence fact federal filed funds held income interest Internal Revenue Irving Trust Co issued judgment June jury lease Leflore County liability lien loan loss Lumber ment Nulton officers operation paid pany parties patent payment petition petitioner plaintiff preferred stock prior prior art proceedings Puerto Rico question receiver remainderman Revenue Act Stat statute stockholders suit Supreme Court surety Tax Appeals taxable taxpayer testified testimony tion transaction trial court trust trustee in bankruptcy United usurious WKBB York City