The Federal Reporter, Volume 303West Publishing Company, 1962 |
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Halaman 32
... received over a number of years were made returnable in the year of his death , thereby boosting the income for that year into a higher bracket . To remedy this hardship , the Revenue Act of 1942 added Section 126 ( a ) to the 1939 Code ...
... received over a number of years were made returnable in the year of his death , thereby boosting the income for that year into a higher bracket . To remedy this hardship , the Revenue Act of 1942 added Section 126 ( a ) to the 1939 Code ...
Halaman 94
... received prop- erty other than stock and securities when assets of sole proprietorship were transferred to corporation , but would not sustain finding that taxpayer had re- ceived a cash bonus for year in question . Reversed in part and ...
... received prop- erty other than stock and securities when assets of sole proprietorship were transferred to corporation , but would not sustain finding that taxpayer had re- ceived a cash bonus for year in question . Reversed in part and ...
Halaman 891
... received Certificates numbered 1 and 2 . Cite as 303 F.2d 893 ( 1962 ). [ 2-4 ] If we look to the agreement with Champion for fifteen per cent of the stock as the consideration of an original issue of the corporate stock , we are met ...
... received Certificates numbered 1 and 2 . Cite as 303 F.2d 893 ( 1962 ). [ 2-4 ] If we look to the agreement with Champion for fifteen per cent of the stock as the consideration of an original issue of the corporate stock , we are met ...
Isi
Judges VII | 1 |
Supreme Court Rules XLIX | 7 |
Text of Opinions 1 | 163 |
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Affirmed agent agreement alleged amended amount appellant appellee application Arkadelphia Asst attorney Bank brief cert charge Chief Judge Circuit Judge Cite as 303 City Civil Procedure claim Commissioner Company complaint contract conviction Cooney corporation counsel count Court of Appeals Criminal Law damages decision defendant defendant's denied dismissed District Court District Judge employees evidence F.Supp fact Federal fendant filed Greyhound Lines habeas corpus held income indictment injunction interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability ment motion National Labor Relations negligence Norris-LaGuardia Act opinion parties payment petition petitioner plaintiff proceeding purpose question Railroad reasonable record remanded rule S.Ct Section sentence Stat statement statute summary judgment supra taxpayer tence testified testimony tion trial court trial judge truck U. S. Atty union United States Court United States District verdict violation York