The Federal ReporterWest Publishing Company, 1943 |
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Halaman 160
... Income Accumulated for Future Dis- tribution " and " Income to be Distributed Currently " . 3. Internal revenue 861 The fact that income accumulated for future distribution under terms of trust must in some taxable year be distributed ...
... Income Accumulated for Future Dis- tribution " and " Income to be Distributed Currently " . 3. Internal revenue 861 The fact that income accumulated for future distribution under terms of trust must in some taxable year be distributed ...
Halaman 161
... Income accumulated for " future distribution " speaks with reference to the trustee's duty to retain the income after its receipt and without regard to the taxable year . In contrast to accumulated income subdivision ( 2 ) speaks of income ...
... Income accumulated for " future distribution " speaks with reference to the trustee's duty to retain the income after its receipt and without regard to the taxable year . In contrast to accumulated income subdivision ( 2 ) speaks of income ...
Halaman 795
... income of a farmer , and when Congress by Section 351 ( b ) ( 4 ) of the Revenue Act of 1934 provided that the terms used in said section shall have the same meaning as when used in Title 1 , it clearly meant that the term ' gross income ...
... income of a farmer , and when Congress by Section 351 ( b ) ( 4 ) of the Revenue Act of 1934 provided that the terms used in said section shall have the same meaning as when used in Title 1 , it clearly meant that the term ' gross income ...
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TABLE OF CONTENTS | |
Judges VI | |
Federal Rules of Civil Procedure XLVI | |
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action affirmed agreement alleged amended amount appellee application Atty Bank bankruptcy bonds charged Circuit Court Circuit Judges City claim clamping Commission Commissioner of Internal Company contract corporation cost Court of Appeals creditors D.C.Code debtor decision defendant denied dismissed District Court District of Columbia effect Eminent domain employees estoppel evidence F.Supp fact Federal Power Commission Federal Trade Commission filed income insured interest interference proceeding Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability lien ment Missouri mortgage motion National Labor Relations Natural Gas operation paid parties patent payment Permanent Edition petition petitioner plaintiff prior proceeding Puerto Rico Q. R. Co question railroad reason record Revenue Act S.Ct Securities Stat statute suit supra taxpayer tion trial court trust unfair labor practices union United violation Washington Words and Phrases