Prentice-Hall ... Federal Tax Service, Volume 5,Halaman 74001-80002Prentice-Hall, Incorporated, 1949 |
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Halaman 74-40
... evidence . Deduc- tion for loss allowed under section 23 ( e ) ( 3 ) of the Revenue Act of 1938 . 2. Decision limited to assignment of error in the pleadings . M. C. Parrish & Co. , 3 T.C. 119 , 129 ; aff'd . , 147 F. ( 2d ) 284 . ( In ...
... evidence . Deduc- tion for loss allowed under section 23 ( e ) ( 3 ) of the Revenue Act of 1938 . 2. Decision limited to assignment of error in the pleadings . M. C. Parrish & Co. , 3 T.C. 119 , 129 ; aff'd . , 147 F. ( 2d ) 284 . ( In ...
Halaman 74-245
... evidence , held , that the respondent erred in disallowing certain deductions by the corporation for the fiscal year ending March 31 , 1941 , as legal expenses . 4. Upon the evidence , held , that the respondent erred in disallowing as ...
... evidence , held , that the respondent erred in disallowing certain deductions by the corporation for the fiscal year ending March 31 , 1941 , as legal expenses . 4. Upon the evidence , held , that the respondent erred in disallowing as ...
Halaman 74-301
... evidence of indebtedness rather than shares of stock despite change from stock to debentures and contention that debt structure was excessive [ See also ¶ 13,096 ] .— NEW ENGLAND LIME COMPANY . Docket No. 18055. 11-28-49 . Opinion by ...
... evidence of indebtedness rather than shares of stock despite change from stock to debentures and contention that debt structure was excessive [ See also ¶ 13,096 ] .— NEW ENGLAND LIME COMPANY . Docket No. 18055. 11-28-49 . Opinion by ...
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additional adjustment agreement allowed amended amount applicable approved assets authority bank base basis bonds capital cert claimed Comm Commissioner compensation computing contract contributions corporation cost death debt decision deductible Deficiencies redetermined denied determined disallowed distributed dividends Docket earnings effect employee entitled establishment evidence excess profits exempt expenses facts failure Federal filed Form gain gift gross income held holding husband included income tax individual interest Internal Revenue Code invested issued liability loss ment month notes officer operating Opinion ordinary P-H Memo TC P-H TC paid partnership payment penalty Pending period petitioner petitioner's prior profits proof purchase reasonable received record Regulations relating reported resident respect result rule securities separate shares stockholders taxable taxpayer tion transfer trust United USCA wife withholding