The Federal ReporterWest Publishing Company, 1948 |
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Halaman 60
... determination under the income tax laws requires inclusion in gross income of an item which was erroneously included in gross income of the taxpayer for another taxable year could not be in- voked by taxpayer to remove bar of limita ...
... determination under the income tax laws requires inclusion in gross income of an item which was erroneously included in gross income of the taxpayer for another taxable year could not be in- voked by taxpayer to remove bar of limita ...
Halaman 64
... determination of the Dis- trict Court did not determine the basis of the shares for any purpose whatever . The question before the court was whether peti- tioner had a recognizable gain on the re- ceipt of the shares in 1931. The ...
... determination of the Dis- trict Court did not determine the basis of the shares for any purpose whatever . The question before the court was whether peti- tioner had a recognizable gain on the re- ceipt of the shares in 1931. The ...
Halaman 273
... determination of the Tax Court . Section 732 ( c ) provides : " If in the de- termination of the tax liability under this subchapter the determination of any ques- tion is necessary solely by reason of section 711 ( b ) ( 1 ) ( H ) ...
... determination of the Tax Court . Section 732 ( c ) provides : " If in the de- termination of the tax liability under this subchapter the determination of any ques- tion is necessary solely by reason of section 711 ( b ) ( 1 ) ( H ) ...
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Judges VII | |
Federal Rules of Civil Procedure XLV | |
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Istilah dan frasa umum
9 Cir action Administrator affirmed alleged amended amount appellant appellant's appellee application attorney AUGUSTUS N Board charged Circuit Court Circuit Judge Cite as 163 Civil Procedure claim Code commerce Commission Company contract corporation costs counsel count Court of Appeals criminal damages decision declaratory judgment decree defendant District Court employees evidence excess profits tax F.Supp fact Fair Labor Standards Federal filed finding habeas corpus income interest issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Standards Act Maiden Creek maximum price ment motion opinion overcharges paid parties patent payment Permanent Edition petition petitioner plaintiff Price Control Price Control Act proceeding purchase question railroad reason regulation remanded respondent rule S.Ct service of process Stat statute supra Supreme Court Tax Court taxpayer testimony tion trade-mark trial court trust U. S. Atty U.S.C.A.Appendix union United verdict violation witness York City