The Federal ReporterWest Publishing Company, 1944 |
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Halaman 812
... income is gross income less the deductions under the fed- eral corporation net income tax , with cer- tain exceptions which include " interest and rent paid during the income year . " 3 There follow special and ingenious pro- visions as ...
... income is gross income less the deductions under the fed- eral corporation net income tax , with cer- tain exceptions which include " interest and rent paid during the income year . " 3 There follow special and ingenious pro- visions as ...
Halaman 1091
... income in com- puting income tax . Revenue Acts 1934 and 1936 , § 23 ( b ) , 26 U.S.C.A. Int.Rev . Code , § 23 ( b ) .- Id . 502. Statutory provisions . C.C.A.3 . A taxpayer claiming right of de - 518 . duction in computing income tax ...
... income in com- puting income tax . Revenue Acts 1934 and 1936 , § 23 ( b ) , 26 U.S.C.A. Int.Rev . Code , § 23 ( b ) .- Id . 502. Statutory provisions . C.C.A.3 . A taxpayer claiming right of de - 518 . duction in computing income tax ...
Halaman 1096
... income and capital 864. Income accumulated. ( M ) PERSONS , CORPORATIONS , AND ASSOCIATIONS LIABLE . * 797 . 1. PERSONS IN GENERAL . — come . C.C.A.4 . Where husband and wife , who were citizens of United States , were domiciled in ...
... income and capital 864. Income accumulated. ( M ) PERSONS , CORPORATIONS , AND ASSOCIATIONS LIABLE . * 797 . 1. PERSONS IN GENERAL . — come . C.C.A.4 . Where husband and wife , who were citizens of United States , were domiciled in ...
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TABLE OF CONTENTS | |
Judges VII | |
Federal Rules of Civil Procedure LIII | 9 |
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action affirmed alleged amended amount appellant appellant's appellee application Atty AUGUSTUS N Bank bankrupt bankruptcy Berkshire certiorari charged Circuit Court Circuit Judges Civil Procedure claim Commission Commissioner of Internal Company contract corporation cost counsel Court of Appeals Creosoting debtor decision defendant defendant's denied dismissed District Court employees entitled evidence F.Supp fact Federal Trade Commission filed Helvering income Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board land lease liability ment motion National Labor Relations paid parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding Puerto Rico question reduction to practice remanded Revenue Act S.Ct securities Stat statute suit summary judgment supra Tax Court taxable taxpayer thereof tion trade-mark trial court trustee United violation Washington Words and Phrases York York City