The Federal Reporter, Volume 311West Publishing Company, 1963 |
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Halaman 235
... income tax and were refunded to the tax- payer in 1953 after invalidation of the Agricultural Adjustment Act , the refund was a return of capital and not taxable income , and that legal and expert wit- nesses ' fees incurred by taxpayer ...
... income tax and were refunded to the tax- payer in 1953 after invalidation of the Agricultural Adjustment Act , the refund was a return of capital and not taxable income , and that legal and expert wit- nesses ' fees incurred by taxpayer ...
Halaman 236
... income taxes were deductible for income tax purposes when taxpayer was subsequent- ly subject to income taxes . Agricultural Adjustment Act , § 1 et seq . as amended 7 U.S.C.A. § 601 et seq .; 26 U.S.C.A. ( I.R.C.1939 ) §§ 23 ( a ) ( 1 ) ...
... income taxes were deductible for income tax purposes when taxpayer was subsequent- ly subject to income taxes . Agricultural Adjustment Act , § 1 et seq . as amended 7 U.S.C.A. § 601 et seq .; 26 U.S.C.A. ( I.R.C.1939 ) §§ 23 ( a ) ( 1 ) ...
Halaman 239
... income unless the taxpayer has previously received a tax benefit . In the cases which have characterized the re- fund as income , the taxpayer benefitted under the income tax laws by taking an effective deduction or credit for the taxes ...
... income unless the taxpayer has previously received a tax benefit . In the cases which have characterized the re- fund as income , the taxpayer benefitted under the income tax laws by taking an effective deduction or credit for the taxes ...
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TABLE OF CONTENTS | 8 |
Table of Cases Reported XVIII | 8 |
Admiralty Rules XLIV | 8 |
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