The Federal ReporterWest Publishing Company, 1948 |
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Halaman 355
... income on an accrual basis , his income tax shall be based upon net income includ- ing " income from installment sales com- puted under the installment method pro- vided by Section 44 ( a ) " and the excess profits tax upon an income ...
... income on an accrual basis , his income tax shall be based upon net income includ- ing " income from installment sales com- puted under the installment method pro- vided by Section 44 ( a ) " and the excess profits tax upon an income ...
Halaman 431
... income of an es- tate or trust of amount to be distributed cur- rently by fiduciary to beneficiaries , means income directed by a will or deed to be cur- rently distributed , and presupposes a peri- odic duty on part of the fiduciary ...
... income of an es- tate or trust of amount to be distributed cur- rently by fiduciary to beneficiaries , means income directed by a will or deed to be cur- rently distributed , and presupposes a peri- odic duty on part of the fiduciary ...
Halaman 434
... income from all prop- erty which the widow took by her dissent . On September 6 , 1944 , the Executor filed a claim for a refund of the taxes so paid . However , the Commissioner determined that a deficiency existed which the Tax Court ...
... income from all prop- erty which the widow took by her dissent . On September 6 , 1944 , the Executor filed a claim for a refund of the taxes so paid . However , the Commissioner determined that a deficiency existed which the Tax Court ...
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TABLE OF CONTENTS | |
Judges VII | |
Federal Rules of Civil Procedure XLIX | |
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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