The Federal Reporter, Volume 312West Publishing Company, 1962 |
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Halaman 65
... Internal Revenue Code of 1954 applied to relieve taxpayer of tax on gain from the liqui- dation , and subsidiary elected to have ยง 392 ( b ) of Code apply to relieve it of tax on gain from the sale , such election was properly ...
... Internal Revenue Code of 1954 applied to relieve taxpayer of tax on gain from the liqui- dation , and subsidiary elected to have ยง 392 ( b ) of Code apply to relieve it of tax on gain from the sale , such election was properly ...
Halaman 312
... Internal Revenue 1311 Generally , estoppel doctrine is inap- plicable to prevent Commissioner from correcting mistake of law . 11. Internal Revenue 1311 Commissioner's prior erroneous de- termination that trust was not includable in ...
... Internal Revenue 1311 Generally , estoppel doctrine is inap- plicable to prevent Commissioner from correcting mistake of law . 11. Internal Revenue 1311 Commissioner's prior erroneous de- termination that trust was not includable in ...
Halaman 403
... Internal Revenue 321 For income tax purposes , a business cannot earn or accrue income on monies it " lends " or diverts to itself . 10. Internal Revenue 2106 In determining whether corporate taxpayer engaged in discount and small loan ...
... Internal Revenue 321 For income tax purposes , a business cannot earn or accrue income on monies it " lends " or diverts to itself . 10. Internal Revenue 2106 In determining whether corporate taxpayer engaged in discount and small loan ...
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action affirmed agreement alleged amended appellant appellant's appellee application arbitration Bank Board brief cause charge Chief Judge Circuit Judge Cite as 312 Civil Procedure claim Commissioner Company contract contractor Corp corporation counsel Court of Appeals Criminal damages decision deduction defendant defendant's denied determination dismissed District Court District Judge employees entitled estate tax evidence F.Supp fact Federal fendant filed Fort Polk Government habeas corpus held income indictment infringement Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability liens limitations ment motion negligence officer parties patent payment petition petitioner plaintiff Polk housing prior proceedings question reason record remanded rule S.Ct sentence sion Stat statute statute of limitations summary judgment supra taxpayer testimony tion trade-mark trial court trust U. S. Atty union United States Court United States District violation witness York City