The Federal ReporterWest Publishing Company, 1946 |
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Halaman 410
... Internal revenue 1638 , 1691 The question of value of stock is es- sentially one of fact in determining basis for ... Revenue Acts 1936 , 1938 , § 113 ( a ) ( 2 ) , 26 U.S.C.A. Int.Rev.Code , § 113 ( a ) ( 2 ) . 20. Internal revenue 1667 ...
... Internal revenue 1638 , 1691 The question of value of stock is es- sentially one of fact in determining basis for ... Revenue Acts 1936 , 1938 , § 113 ( a ) ( 2 ) , 26 U.S.C.A. Int.Rev.Code , § 113 ( a ) ( 2 ) . 20. Internal revenue 1667 ...
Halaman 681
... Internal revenue 1331 , 1333 A taxpayer has option of reporting his income on either a cash , accrual , or com- pletion of contract basis if the method selected clearly reflects his income . 26 U.S.C.A. Int . Rev. Code , §§ 13 ( b ) ...
... Internal revenue 1331 , 1333 A taxpayer has option of reporting his income on either a cash , accrual , or com- pletion of contract basis if the method selected clearly reflects his income . 26 U.S.C.A. Int . Rev. Code , §§ 13 ( b ) ...
Halaman 745
... INTERNAL REVENUE . [ 3 ] The method of exercising the elec- tion. No. 11484 . Circuit Court of Appeals , Fifth Circuit . Feb. 21 , 1946 . 1. Internal revenue 1358 The Revenue Act requirement that cor- poration's tax return shall be sworn ...
... INTERNAL REVENUE . [ 3 ] The method of exercising the elec- tion. No. 11484 . Circuit Court of Appeals , Fifth Circuit . Feb. 21 , 1946 . 1. Internal revenue 1358 The Revenue Act requirement that cor- poration's tax return shall be sworn ...
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Judges | 127 |
Tables of Cases Reported | 135 |
Table of Cases Arranged by Circuit | 147 |
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action Administrator affirmed alleged amended amount appellant appellee application Asst bankruptcy Board brick charge Circuit Court Circuit Judge Cite as 153 claim Code Commission Commissioner Company complaint conspiracy contract Corp corporation Court of Appeals criminal Crince damages decision defendant denied determination dismiss District Court District of Columbia employees evidence F.Supp fact Fair Labor Standards Federal Trade Commission fendant filed grantor habeas corpus Helvering income indictment interest Internal revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed land maximum prices ment Miller Act motion National Labor Relations paid parties patent payment petition petitioner plaintiff Price Control Price Control Act proceeding production purchase question railroad regulation Revenue Act riprap S.Ct Section Stat statute summary judgment supra Tax Court taxpayer testimony tion trial trust trust instrument U. S. Atty U.S.C.A.Appendix United violation Washington York York City