The Federal ReporterWest Publishing Company, 1957 |
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Halaman 435
... basis " within meaning of the Internal Revenue Code subsection permitting excessive depreciation not resulting in tax benefit , to be restored either to basis of asset excessively de- preciated , or to basis of asset having a " substituted ...
... basis " within meaning of the Internal Revenue Code subsection permitting excessive depreciation not resulting in tax benefit , to be restored either to basis of asset excessively de- preciated , or to basis of asset having a " substituted ...
Halaman 438
... basis of the asset excessively de- preciated or to the basis of an asset hav- ing a " substituted basis " as that term is defined in section 113 ( b ) ( 2 ) ; and ( 2 ) that the taxpayer is entitled to the benefits of the Act of July 14 ...
... basis of the asset excessively de- preciated or to the basis of an asset hav- ing a " substituted basis " as that term is defined in section 113 ( b ) ( 2 ) ; and ( 2 ) that the taxpayer is entitled to the benefits of the Act of July 14 ...
Halaman 439
... basis of the apart- ment house the amount of excessive de- preciation theretofore taken and to re- compute the profit derived from the sale of the property in any year not barred by the statutes of limitations . This fol- lows because ...
... basis of the apart- ment house the amount of excessive de- preciation theretofore taken and to re- compute the profit derived from the sale of the property in any year not barred by the statutes of limitations . This fol- lows because ...
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9 Cir action affirmed agent agreement alleged amended antitrust appellant appellant's appellee asserted Asst Attorney automobile Board certiorari charge Chief Judge Circuit Judge Cite as 246 claim Commission Commissioner complaint conspiracy contract corporation counsel Court of Appeals damages decision defendant defendant's dismissed District Court District Judge employees evidence F.Supp fact Federal Federal Trade Commission fendant filed Flintkote Government guilty habeas corpus hearing held Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease lessees lessor lien ment mortgage motion operation opinion parties partnership patent person petition petitioner plaintiff proceeding question Railway Labor Act Raymond Pearson reason record remanded reversed Richard Z rule S.Ct Section Stat statute supra Tax Court taxpayer testimony tion trade trial court trial judge U. S. Atty United States Attorney United States Court United States District verdict violation witness