The Federal ReporterWest Publishing Company, 1953 |
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Halaman 330
... income for this year so that troublesome adjustments can be elim- inated , accordingly , income is increased by the closing adjustment . " The result was that taxpayer paid too much income tax in the year 1940. On this appeal ...
... income for this year so that troublesome adjustments can be elim- inated , accordingly , income is increased by the closing adjustment . " The result was that taxpayer paid too much income tax in the year 1940. On this appeal ...
Halaman 390
... income fairly attributable to any trade or business carried on within District , finding was improper in view of statute providing for franchise tax on income derived from sources within District , defined inter alia as income fairly ...
... income fairly attributable to any trade or business carried on within District , finding was improper in view of statute providing for franchise tax on income derived from sources within District , defined inter alia as income fairly ...
Halaman 571
... income to arrive at a " total income " figure . The end result was an understate- ment of this total by more than 25 % . This understatement is the basis of the deficiency assessment made more than three years later in reliance upon the ...
... income to arrive at a " total income " figure . The end result was an understate- ment of this total by more than 25 % . This understatement is the basis of the deficiency assessment made more than three years later in reliance upon the ...
Isi
Judges VII | 9 |
Supreme Court Rules XLVII | 10 |
Text of Opinions 1 | 190 |
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action affirmed agreement alleged amended amount appellee application Asst bank bargaining beneficiary Bulk Sales Act Camras carrier cause certiorari charge Chief Judge Circuit Judge Cite as 204 claims Commissioner Company contract Corp corporation counsel Court of Appeals damages decision declaratory judgment defendant defendant's denied dismiss District Court District of Columbia employees evidence F.Supp fact Federal fendant filed finding habeas corpus Harad held income injury Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM Kingwood L.Ed ment motion National Labor Relations negligence operation opinion parties partnership patent petition petitioner plaintiff prior art proceeding question record remanded rule S.Ct Section sentence Stat statute suit supra Supreme Court Tax Court taxpayer testimony Texas tion trade-mark trial court trict trust U. S. Atty unfair labor unfair labor practices union United States Court United States District verdict violation Washington witness