The Federal ReporterWest Publishing Company, 1944 |
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Halaman 157
... paid credit . Subsection ( h ) provides that if a dividend is not taxable under that title , no dividends paid credit is to be allowed . Section 115 ( f ) , 26 U.S.C.A. Int . Rev.Acts , p . 870 , defines what stock dis- tributions are ...
... paid credit . Subsection ( h ) provides that if a dividend is not taxable under that title , no dividends paid credit is to be allowed . Section 115 ( f ) , 26 U.S.C.A. Int . Rev.Acts , p . 870 , defines what stock dis- tributions are ...
Halaman 158
... paid credit under ยง 27 . When the taxpayer paid the dividend in question , it withheld $ 19,832.75 of the cash dividend for payment of the United States income tax on the dividends distributed to citizens and residents of Canada . Later ...
... paid credit under ยง 27 . When the taxpayer paid the dividend in question , it withheld $ 19,832.75 of the cash dividend for payment of the United States income tax on the dividends distributed to citizens and residents of Canada . Later ...
Halaman 778
... paid credit shall be the amount of dividends paid during the taxable year . Section 27 ( a ) . The part of the taxable dividends used in computing the dividends paid credit in case of distribution in liqui- dation , is stated to be the ...
... paid credit shall be the amount of dividends paid during the taxable year . Section 27 ( a ) . The part of the taxable dividends used in computing the dividends paid credit in case of distribution in liqui- dation , is stated to be the ...
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TABLE OF CONTENTS | 7 |
Tables of Cases Reported XV | 9 |
Federal Rules of Civil Procedure LII | 9 |
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28 U.S.C.A. following action affirmed alleged amended amount appellant appellant's appellee application Asst Bank Bankruptcy charge Circuit Court Circuit Judge Civil Procedure claim commerce Commissioner of Internal Company compensation conspiracy contract Corporation counsel count Court of Appeals criminal decision declaratory judgment defendant denied directed verdict disability dismissed District Court drive-in theater Eminent domain employees entitled evidence F.Supp fact Federal filed habeas corpus income indictment insured intent interest interference proceeding Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board liability lien mails ment motion National Labor Relations operation paid parties patent payment Pennsylvania Permanent Edition person petition petitioner plaintiff proceeding proof question record reduction to practice Revenue Act Rock Island rule S.Ct Stat statute suit supra taxpayer testified tion trial court trust U. S. Atty United United States Attorney verdict Words and Phrases writ