Cases Decided in the Court of Claims of the United States, Volume 84U.S. Government Printing Office, 1937 |
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Halaman 7
... deduction for the free license . of the defendant under the two patents nos . 1305187 and 1381445 is 10 % of $ 305,642.95 , or $ 30,564.30 . 30. Of the 192,427 regular service star - shell manufactured or used during the accounting ...
... deduction for the free license . of the defendant under the two patents nos . 1305187 and 1381445 is 10 % of $ 305,642.95 , or $ 30,564.30 . 30. Of the 192,427 regular service star - shell manufactured or used during the accounting ...
Halaman 83
... deduction . The plaintiff endorsed certain notes of the Lyk Glass Cor- poration in 1922 and 1923. The corporation ... deduct losses sustained by reason of the notes which he had paid . in those years . The present suit is for the years ...
... deduction . The plaintiff endorsed certain notes of the Lyk Glass Cor- poration in 1922 and 1923. The corporation ... deduct losses sustained by reason of the notes which he had paid . in those years . The present suit is for the years ...
Halaman 92
... deduction for by corporation subsequently assuming liability for bonds ; where liability assumed by merger or consolidation , and where by sale or transfer . - Deduction from gross income for amorti- zation of loss from bond discounts ...
... deduction for by corporation subsequently assuming liability for bonds ; where liability assumed by merger or consolidation , and where by sale or transfer . - Deduction from gross income for amorti- zation of loss from bond discounts ...
Halaman 93
... deduction from gross income for amortization of bond discounts and expenses in the issuance of its bonds is a right ... Deduction of difference between par value of bonds and redemption value above par . - Deduction from gross income by ...
... deduction from gross income for amortization of bond discounts and expenses in the issuance of its bonds is a right ... Deduction of difference between par value of bonds and redemption value above par . - Deduction from gross income by ...
Halaman 98
... deduction re- ferred to hereinafter has been computed on the same basis . When the Appalachian Electric Power Company , through the merger with the Appalachian Power Company and the Appalachian Power & Light Company , hereinbefore de ...
... deduction re- ferred to hereinafter has been computed on the same basis . When the Appalachian Electric Power Company , through the merger with the Appalachian Power Company and the Appalachian Power & Light Company , hereinbefore de ...
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Istilah dan frasa umum
amended amount Appalachian Power April Arthur Letts assessment assets August Board of Tax bonds certiorari Civilian Conservation Corps claim for refund collector Commissioner of Internal contract contractor corporation Costmeter Court of Claims December deduction defendant deficiency Delaware Tribe delivered the opinion determined distribution dividends Emergency Fleet Corporation entitled to recover estate tax February February 28 findings of fact furnished Government included income tax Indians interest Internal Revenue issued January January 11 Judge judgment July June June 15 jurisdiction letter loss March March 15 ment officer overassessment overpayment pairs patent payment period petition plaintiff filed Power Company prior profits received reference Rental allowances Reporter's Statement Revenue Act September 15 shares ships special findings Stat statute of limitations stockholders suit Supreme Court Tax Appeals tax liability taxable taxes paid taxpayer tent thereof tiff tion trust United waiver
Bagian yang populer
Halaman 585 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
Halaman 529 - The value of the gross estate of the decedent shall be determined by including the value at the time of his death...
Halaman 472 - Claims, which shall proceed with the same in accordance with such rules as it may adopt and report to such House the facts in the case and the amount, where the same can be liquidated, including any facts bearing upon the question whether there has been delay or laches in presenting such claim or applying for such grant, gift, or bounty, and any facts bearing upon the question whether the bar of any statute of limitation should be removed or which shall be claimed to excuse the claimant for not having...
Halaman 414 - Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3.
Halaman 281 - LOSS. (a) GENERAL RULE. — Upon the sale or exchange of property the entire amount of the gain or loss, determined under section 111, shall be recognized, except as hereinafter provided in this section.
Halaman 281 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Halaman 47 - States for its use, he shall, if he ultimately receives a patent, have the right to sue for compensation in the Court of Claims, such right to compensation to begin from the date of the use of the invention by the...
Halaman 245 - ... the sum that in all probability would result from fair negotiations between an owner willing to sell and a purchaser desiring to buy.
Halaman 23 - No treaty for the cession of any portion or part of the reservation herein described which may be held in common shall be of any validity or force as against the said Indians, unless executed and signed by at least three fourths of all the adult male Indians, occupying or interested in the same...
Halaman 47 - ... thereof was sent to the applicant or his agent, shall have a right to make an application for a patent for such invention or discovery the same as in the case of an original application. But such second application must be made within two years after the. allowance of the original application. But no person shall be held responsible in damages for the manufacture or use of any article or thing for which a patent was ordered to issue under such renewed application prior to the issue of the patent....