The Federal ReporterWest Publishing Company, 1934 |
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Halaman 192
... loss occurred , that the Investment the determination of the year in which the Company claimed it occurred in 1927 and the Commissioner contended it occurred in 1926. Counsel for the Commissioner con- curred in this statement of the ...
... loss occurred , that the Investment the determination of the year in which the Company claimed it occurred in 1927 and the Commissioner contended it occurred in 1926. Counsel for the Commissioner con- curred in this statement of the ...
Halaman 888
... losses were sustained , one by the parent on the sale , and the other by the . subsidiary in operation ; that the deductibility of each loss in full is to be determined on the basis ap- plicable to such respective losses as though ...
... losses were sustained , one by the parent on the sale , and the other by the . subsidiary in operation ; that the deductibility of each loss in full is to be determined on the basis ap- plicable to such respective losses as though ...
Halaman 1078
... loss in transaction entered into for profit .-- Monell v . Helvering , 70 F. ( 2d ) 631 . C.C.A.2 Only losses resulting from closed and completed transactions may be deducted in determining income tax ( Revenue Act of 1926 , § 214 [ 26 ...
... loss in transaction entered into for profit .-- Monell v . Helvering , 70 F. ( 2d ) 631 . C.C.A.2 Only losses resulting from closed and completed transactions may be deducted in determining income tax ( Revenue Act of 1926 , § 214 [ 26 ...
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26 USCA action affirmed agreement alleged amended amicus curiæ amount appellant appellant's appellee application April April 13 bank bankrupt bankruptcy Board of Tax bonds cause charge Circuit Court Circuit Judge City claim Commissioner of Internal Company contract corporation counsel Court of Appeals creditors damages decision decree deduction defendant denied deposit directed verdict District Court District Judge error evidence fact federal filed held Helvering income insured Internal Revenue Irving Trust Co issue judgment jurisdiction jury lease liability lien ment mortgage motion paid pany parties patent payment permanently disabled petition petitioner plaintiff prior art proceedings question received record reduction to practice Revenue Act reversed statute stockholders suit supra Supreme Court Tax Appeals taxable taxpayer testified testimony thereof tion totally and permanently trust trustee in bankruptcy U. S. Atty United verdict Virginia Dare York York City