The Federal ReporterWest Publishing Company, 1943 |
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Halaman 183
... determining whether dis- tribution by the corporation to preferred stockholders was a " dividend " or was pay- ment of " interest " which might be de- ducted in determining corporation's in- come tax . Revenue Act 1936 , § 23 ( b ) , 26 ...
... determining whether dis- tribution by the corporation to preferred stockholders was a " dividend " or was pay- ment of " interest " which might be de- ducted in determining corporation's in- come tax . Revenue Act 1936 , § 23 ( b ) , 26 ...
Halaman 307
... determining taxpayer's taxable income . Revenue Act 1936 , § 23 ( k ) , 26 U.S.C.A. Int . Rev. Acts , page 828 . 8. Internal revenue 1690 The disallowance of taxpayer's de- duction for loss on account of its stock in another company was ...
... determining taxpayer's taxable income . Revenue Act 1936 , § 23 ( k ) , 26 U.S.C.A. Int . Rev. Acts , page 828 . 8. Internal revenue 1690 The disallowance of taxpayer's de- duction for loss on account of its stock in another company was ...
Halaman 1089
... determining whether distribution by cor- porate taxpayer is a " dividend " , or is pay- ment of " interest " which may be deducted for income tax purposes , attributes which are claimed to be inherent in and only compatible with a ...
... determining whether distribution by cor- porate taxpayer is a " dividend " , or is pay- ment of " interest " which may be deducted for income tax purposes , attributes which are claimed to be inherent in and only compatible with a ...
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Judges VII | |
Federal Rules of Civil Procedure XLV | |
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action affirmed agreement alleged amended amount appellant appellant's appellee application Asst Atty bank bankruptcy Board of Tax certiorari charge Circuit Court Circuit Judge claims commerce Commission Commissioner of Internal Company contract corporation Court of Appeals creditors debtor decision decree deduction defendant definitions denied District Court dividends employees engineers evidence fact Fair Labor Standards Federal Trade Commission fee simple filed habeas corpus Helvering Hogle income interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board Labor Standards Act ment motion National Labor Relations paid parties Pat.App patent payment Permanent Edition person petition petitioner plaintiff preferred stock premiums prior prior art proceeding question Railway Labor Act res judicata rule S.Ct Section settlor Stat statute supra Tax Appeals taxable taxpayer Territory of Hawaii tion trade-mark trust United Words and Phrases