The Federal ReporterWest Publishing Company, 1946 |
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Halaman 166
... income , or for the management , con- servation , or maintenance of property held for the production of income " as " non- trade or non - business expenses . " The Tax Court correctly held that the effect of the amendments of 1942 was ...
... income , or for the management , con- servation , or maintenance of property held for the production of income " as " non- trade or non - business expenses . " The Tax Court correctly held that the effect of the amendments of 1942 was ...
Halaman 918
... income and to apportion gains , expenses and losses to principal or income , and trus- tee on being required to pay an additional estate tax with interest charged principal of additional estate tax against principal of the trust estate ...
... income and to apportion gains , expenses and losses to principal or income , and trus- tee on being required to pay an additional estate tax with interest charged principal of additional estate tax against principal of the trust estate ...
Halaman 1094
... income received from partnership should have been reported in its entirety . Civ.Code La . art . 2880. - Hen- derson's Estate v . C. I. R. , 155 F.2d 310 . ( E ) TIME FOR ASSESSMENT AND LIM- ITATIONS . 1. IN GENERAL . 1407. Effect of ...
... income received from partnership should have been reported in its entirety . Civ.Code La . art . 2880. - Hen- derson's Estate v . C. I. R. , 155 F.2d 310 . ( E ) TIME FOR ASSESSMENT AND LIM- ITATIONS . 1. IN GENERAL . 1407. Effect of ...
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Tables of Cases Reported | 8 |
Table of Cases Arranged by Circuit | 9 |
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action affirmed alleged amended amount appellant appellant's appellee application Bankruptcy beneficiary Blytheville Board certiorari charge Circuit Court Circuit Judges Cite as 155 City claims Code Commissioner Company complaint contract corporation counsel counts Court of Appeals court of equity damages decision defendant denied directed verdict District Court dividend Emergency Price Control Eminent domain employees entitled evidence fact Federal filed habeas corpus income interference proceeding Internal revenue invention issue judgment jury KEY NUMBER SYSTEM L.Ed land lease maximum prices ment motion mullite negligence operation owner paid pany parties payment Pepsi-Cola petition petitioner plaintiff preferred stock Price Control Act prior art proceeding profits purchase purpose question reason reorganization Revenue Act rule S.Ct sold Stat statute supra Tax Court taxable taxpayer tion trial court trust U.S.C.A.Appendix United verdict violation Washington York City