The Federal ReporterWest Publishing Company, 1943 |
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Halaman 183
... determining whether dis- tribution by the corporation to preferred stockholders was a " dividend " or was pay- ment of " interest " which might be de- ducted in determining corporation's in- come tax . Revenue Act 1936 , § 23 ( b ) , 26 ...
... determining whether dis- tribution by the corporation to preferred stockholders was a " dividend " or was pay- ment of " interest " which might be de- ducted in determining corporation's in- come tax . Revenue Act 1936 , § 23 ( b ) , 26 ...
Halaman 307
... determining taxpayer's taxable income . Revenue Act 1936 , § 23 ( k ) , 26 U.S.C.A. Int.Rev.Acts , page 828 . 8. Internal revenue 1690 The disallowance of taxpayer's de- duction for loss on account of its stock in another company was ...
... determining taxpayer's taxable income . Revenue Act 1936 , § 23 ( k ) , 26 U.S.C.A. Int.Rev.Acts , page 828 . 8. Internal revenue 1690 The disallowance of taxpayer's de- duction for loss on account of its stock in another company was ...
Halaman 911
... determining the gain upon the sale or other disposition of property . Sec . 114 provides that the basis for de- termining depreciation shall be the " ad- justed basis " of sec . 113 ( b ) , 26 U.S.C.A. Int . Rev.Acts , page 1053 ; and ...
... determining the gain upon the sale or other disposition of property . Sec . 114 provides that the basis for de- termining depreciation shall be the " ad- justed basis " of sec . 113 ( b ) , 26 U.S.C.A. Int . Rev.Acts , page 1053 ; and ...
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TABLE OF CONTENTS | 9 |
Judges VII | 11 |
Federal Rules of Civil Procedure XLV | 11 |
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