The Federal ReporterWest Publishing Company, 1948 |
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Halaman 406
... income of the trust for his three children until each should attain the age of twenty- one , and after providing for the withdrawal during minority of each child's share of accumulated net income , but no more , in so far as it might be ...
... income of the trust for his three children until each should attain the age of twenty- one , and after providing for the withdrawal during minority of each child's share of accumulated net income , but no more , in so far as it might be ...
Halaman 530
... income of installment basis tax- payers in the year of their change to the accrual basis . " Bunching " the income of sellers of personal property on the install- ment plan during the war years , however , even the inevitable " bunching ...
... income of installment basis tax- payers in the year of their change to the accrual basis . " Bunching " the income of sellers of personal property on the install- ment plan during the war years , however , even the inevitable " bunching ...
Halaman 531
... income only , not to the taking of de- ductions . The word " included " is a word of art consistently used by Congress in tax statutes to refer to income items as distin- guished from items of deduction . When Congress has deductions in ...
... income only , not to the taking of de- ductions . The word " included " is a word of art consistently used by Congress in tax statutes to refer to income items as distin- guished from items of deduction . When Congress has deductions in ...
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Judges VII | 7 |
Federal Rules of Civil Procedure XLIX | 9 |
Text of Opinions 1 | 892 |
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action affirmed agreement alleged amended amount appellant appellant's appellee application Asst bank bankrupt bankruptcy Board certiorari charge Circuit Court Circuit Judges Cite as 164 Civil Procedure claim Code Commissioner Company complaint conspiracy contract corporation counsel counts Court of Appeals damages decedent decision defendant defendant's denied dismissed District Court employees evidence F.Supp fact Federal Rules filed habeas corpus income indictment insured Internal Revenue isobutane issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability McKay ment motion opinion paid parties Patent Office payment Permanent Edition petition petitioner plaintiff Price Control Price Control Act prior prior art proceeding purchase question railroad reason record remanded res judicata reversed S.Ct Stat statute suit supra Supreme Court Tax Court taxpayer testimony tion trial court trust U. S. Atty U.S.C.A.Appendix United verdict Washington writ York City