The Federal ReporterWest Publishing Company, 1940 |
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Halaman 368
... income tax returns upon either a cost or accrual basis in accordance with the method of accounting regularly employed in keeping the books of such taxpayer , provided the method clearly reflects income . Revenue Acts 1928 , 1932 , 1934 ...
... income tax returns upon either a cost or accrual basis in accordance with the method of accounting regularly employed in keeping the books of such taxpayer , provided the method clearly reflects income . Revenue Acts 1928 , 1932 , 1934 ...
Halaman 454
... income actually earned by taxpayer to taxpayer as its income for income tax purposes was reasonable and valid . Reve- nue Act 1928 , ยง 45 , 26 U.S.C.A.Int.Rev.Acts , page 364 . Appeal from the District Court of the United States for ...
... income actually earned by taxpayer to taxpayer as its income for income tax purposes was reasonable and valid . Reve- nue Act 1928 , ยง 45 , 26 U.S.C.A.Int.Rev.Acts , page 364 . Appeal from the District Court of the United States for ...
Halaman 921
... income from the partnership . But the partnership income which accrues to him and for which he must account is only that shown to be distributable to him by the partnership return prepared pursuant to the partnership agreement , since ...
... income from the partnership . But the partnership income which accrues to him and for which he must account is only that shown to be distributable to him by the partnership return prepared pursuant to the partnership agreement , since ...
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Table of Cases Arranged by Circuit | 9 |
Statutes Construed | 9 |
Federal Rules of Civil Procedure | 11 |
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action affirmed alleged amended amount appellant appellee application AUGUSTUS N bankruptcy bonds cause charged Circuit Court Circuit Judge City Civil Procedure claim Commissioner of Internal Company constitute contract Corporation counsel Court of Appeals creditors D.C.Code damages debtor decision decree defendant denied directed verdict disability District Court District of Columbia employees evidence F.Supp fact Federal fendant filed habeas corpus Helvering income indictment injunction injury interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed land liability Maryland Casualty Co ment mortgage motion National Bank Nebraska City operation paid parties Pat.App patent payment Permanent Edition person petition petitioner plaintiff prior art proceeding purchase question Revenue Act Rules of Civil S.Ct Screw Conveyor securities Stat statute suit supra Supreme Court taxpayer testimony tion trial court trust U. S. Atty United verdict Words and Phrases