The Federal ReporterWest Publishing Company, 1962 |
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Halaman 99
... Internal Revenue 448 If stock forming basis for capital gains treatment had an ascertainable fair market value when acquired in satis- faction of indebtedness represented by surrendered notes , taxpayers would be deemed to have ...
... Internal Revenue 448 If stock forming basis for capital gains treatment had an ascertainable fair market value when acquired in satis- faction of indebtedness represented by surrendered notes , taxpayers would be deemed to have ...
Halaman 336
... INTERNAL REV . ENUE , Respondent . No. 18584 . United States Court of Appeals Fifth Circuit . Oct. 24 , 1961 . A taxpayer filed a petition for review of a decision of the Tax Court of the United States , District of Alabama , 31 T.C. ...
... INTERNAL REV . ENUE , Respondent . No. 18584 . United States Court of Appeals Fifth Circuit . Oct. 24 , 1961 . A taxpayer filed a petition for review of a decision of the Tax Court of the United States , District of Alabama , 31 T.C. ...
Halaman 499
... Internal Revenue Code and could not maintain an action for abate- ment of taxes . Judgment affirmed . 1. Internal Revenue 1542 Statute providing that Secretary or his delegate is authorized to abate un- paid portion of assessment of any ...
... Internal Revenue Code and could not maintain an action for abate- ment of taxes . Judgment affirmed . 1. Internal Revenue 1542 Statute providing that Secretary or his delegate is authorized to abate un- paid portion of assessment of any ...
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action Affirmed agreement alleged amended amount appellant appellant's appellee application Asst attorney Aulick automobile award bank bankruptcy Board brief cause certiorari certiorari denied charge Chief Judge Circuit Judge Cite as 295 claim cofferdam Commission Commissioner Company complaint contends contract corporation counsel count Court of Appeals damages decision defendant defendant's dismissed District Court District Judge employees evidence F.Supp fact Federal fendant filed finding forma pauperis Government granted habeas corpus held Illinois income insured Internal Revenue issue jurisdiction jury KEY NUMBER SYSTEM L.Ed liability ment motion parties payment person petition petitioner plaintiff proceeding purchase question Railway Labor Act reasonable record remanded rule S.Ct Section sentence sion Stat statement statute summary judgment supra Supreme Court Tax Court taxpayer testimony tion trial court trial judge U. S. Atty Union United States Court United States District verdict violation Washington WGET York