Cases Decided in the Court of Claims of the United States, Volume 88U.S. Government Printing Office, 1939 |
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Halaman x
... deduction of loss where there is no income ; right of the Court to set aside stipulation ; allocation of income as set forth in books of account ; allocation of losses by subsidiaries having no net income ; deduction for advances to ...
... deduction of loss where there is no income ; right of the Court to set aside stipulation ; allocation of income as set forth in books of account ; allocation of losses by subsidiaries having no net income ; deduction for advances to ...
Halaman 52
... deduction up to the amount of plaintiff's net income for 1927 , and the balance thereof against plaintiff's net in- come for 1928 ( in a larger sum than was deducted in 1928 return ) . Based upon these adjustments , the agent's report ...
... deduction up to the amount of plaintiff's net income for 1927 , and the balance thereof against plaintiff's net in- come for 1928 ( in a larger sum than was deducted in 1928 return ) . Based upon these adjustments , the agent's report ...
Halaman 60
... deduction of loss where there is no income . - Since losses , if deducted at all , must be deducted from the net income of the corporation sustaining the loss , there can be no deduction from the consolidated income of a loss sustained ...
... deduction of loss where there is no income . - Since losses , if deducted at all , must be deducted from the net income of the corporation sustaining the loss , there can be no deduction from the consolidated income of a loss sustained ...
Halaman 61
... deduction by either of said corporations in that year , and where advances were made to the said two corpora- tions in 1919 by the parent company ( plaintiff ) , but the said two companies continued to exist after 1919 , and , so far as ...
... deduction by either of said corporations in that year , and where advances were made to the said two corpora- tions in 1919 by the parent company ( plaintiff ) , but the said two companies continued to exist after 1919 , and , so far as ...
Halaman 65
... deducted from the aggre- gate net income for 1918 of $ 2,358,211.50 and thereby ar- rived at a consolidated net income ... deduction for amortization in the amount of $ 614,665.13 . The claim for refund was rejected by the Commissioner ...
... deducted from the aggre- gate net income for 1918 of $ 2,358,211.50 and thereby ar- rived at a consolidated net income ... deduction for amortization in the amount of $ 614,665.13 . The claim for refund was rejected by the Commissioner ...
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Istilah dan frasa umum
additional aeroplane agreement allowed amount April assets building centum Cherokee Chippewa Indians Choctaw Choctaw and Chickasaw Civil Works Administration claim for refund cofferdam Commercial Iron Congress construction contracting officer contractor corporation Cosmopolitan Shipping Company cost December deduction defendant defendant's exhibit delay determined entitled to recover February February 13 follows funds furnished Government held Hiawatha Farm included income tax insurance companies interest Internal Revenue investment expenses Iron & Steel issued James Harrington January January 14 Judge June lands letter liability loss machine March March 15 material ment Minnesota National Recovery Administration Neidich Opinion overassessment paid pany parties patent in suit payment petition plaintiff prior art received reference Reporter's Statement reserves Revenue Act salary shock absorbing specifications Stat statute Steel Company Swift & Company taxable taxpayer thereof tiff tion treaty tribal Underwood Company United Walker wheel
Bagian yang populer
Halaman 37 - An Act for the relief and civilization of the Chippewa Indians hi the State of Minnesota...
Halaman 546 - If the Contractor refuses or fails to prosecute the work, or any separable part thereof, with such diligence as will insure its completion within the time specified in this contract, or any extension thereof, or fails to complete said work within such time, the Government may, by written notice to the Contractor, terminate his right to proceed with the work or such part of the work as to which there has been delay.
Halaman 456 - ... all the islands in the Sabine, and the said Red and Arkansas rivers, throughout the course thus described, to belong to the United States...
Halaman 7 - AN ACT To provide for the allotment of lands in severalty to Indians on the various reservations, and to extend the protection of the laws of the United States and the Territories over the Indians, and for other purposes.
Halaman 588 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in euch corporation or in another corporation a party to the reorganization.
Halaman 28 - There is hereby further authorized to be appropriated the sum of $16,000,000, or so much thereof as may be necessary, out of any money in the Treasury...
Halaman 589 - a party to a reorganization" includes a corporation resulting from a reorganization and includes both corporations in the case of a reorganization resulting from the acquisition by one corporation of stock or properties of another. (h) DEFINITION OF CONTROL. — As used in this section the term "control...
Halaman 146 - No carrier, unless otherwise provided by this Act, shall engage or participate in the transportation of passengers or property, as defined in this Act, unless the rates, fares, and charges upon which the same are transported by said carrier have been filed and published in accordance with the provisions of this Act...
Halaman 429 - Investment expenses paid during the taxable year: Provided, That if any general expenses are in part assigned to or included in the investment expenses, the total deduction under this paragraph shall not exceed one-fourth of 1 per centum of the book value of the mean of the invested assets held at the beginning and end of the taxable year...
Halaman 589 - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (С) а recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. "(2) The term 'a party to a reorganization...