The Federal ReporterWest Publishing Company, 1948 |
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Halaman 28
... Internal revenue 1563 In proceedings before Tax Court , pre- sumption is that Commissioner was right and taxpayers have burden of proving that his determination was wrong . the necessary facts appear in any form , or by fair ...
... Internal revenue 1563 In proceedings before Tax Court , pre- sumption is that Commissioner was right and taxpayers have burden of proving that his determination was wrong . the necessary facts appear in any form , or by fair ...
Halaman 312
... Internal revenue 793 An anticipatory assignment of the in- come , whatever its guise , will not absolve the assignor from income tax liability . 2. Internal revenue 791 Economic realities , not legal formali- ties , determine tax ...
... Internal revenue 793 An anticipatory assignment of the in- come , whatever its guise , will not absolve the assignor from income tax liability . 2. Internal revenue 791 Economic realities , not legal formali- ties , determine tax ...
Halaman 441
... INTERNAL REVENUE . COMMISSIONER OF INTERNAL REVE- NUE v . STRAUSS . No. 226 , Docket 20866 . Circuit Court of Appeals , Second Circuit . June 4 , 1948 . 1. Internal revenue 1638 The issue as to whether royalties re- ceived by taxpayer's ...
... INTERNAL REVENUE . COMMISSIONER OF INTERNAL REVE- NUE v . STRAUSS . No. 226 , Docket 20866 . Circuit Court of Appeals , Second Circuit . June 4 , 1948 . 1. Internal revenue 1638 The issue as to whether royalties re- ceived by taxpayer's ...
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TABLE OF CONTENTS | |
Judges VII | |
Federal Rules of Civil Procedure XLIX | |
Hak Cipta | |
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Edisi yang lain - Lihat semua
Istilah dan frasa umum
affirmed alleged amended amount appellant appellant's appellee application Asst Board of Appeals brief certiorari charge Circuit Court Circuit Judges Cite as 168 City Civil Procedure claims Code commerce Commissioner Company complaint contract corporation counsel Court of Appeals damages decision decree defendant defendant's denied disclosed dismissed District Court employees evidence executors F.Supp fact Fair Labor Standards Federal Rules Federal Trade Commission filed findings income Insurance interest interference proceeding Internal Revenue involved issue judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Standards Act lease liability means ment motion negligence operation paid party Patent Office petition petitioner plaintiff prior art proceeding question reason Reconstruction Finance Corporation reduction to practice regulation rejected remanded S.Ct Stat statute suit supra Supreme Court Tax Court taxpayer tion trial court trust U. S. Atty United United States Attorney Washington York City