The Federal ReporterWest Publishing Company, 1960 |
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Halaman 108
... income tax for all income accrued therefore that the minority Judges of to the date of death even though he was the Tax Court correctly reached a conon a cash basis . This often resulted in clusion favoring the Commissioner and ...
... income tax for all income accrued therefore that the minority Judges of to the date of death even though he was the Tax Court correctly reached a conon a cash basis . This often resulted in clusion favoring the Commissioner and ...
Halaman 302
... income divided part or share in that exclusive derived is ordinary income for income right , and transfer which is not exclutax purposes , and not long - term capital gain . 26 U.S.C.A. ( I.R.C.1939 ) § 117 ; sive , or which is limited ...
... income divided part or share in that exclusive derived is ordinary income for income right , and transfer which is not exclutax purposes , and not long - term capital gain . 26 U.S.C.A. ( I.R.C.1939 ) § 117 ; sive , or which is limited ...
Halaman 1015
... income poration , payment was compensation and was not a gift and payment was subject to income and not long - term capital gain . 26 U.S.C.A. is ordinary income for income tax purposes , tax.-Id. ( I.R.C.1939 ) § 117 ; 26 U.S.C.A. ...
... income poration , payment was compensation and was not a gift and payment was subject to income and not long - term capital gain . 26 U.S.C.A. is ordinary income for income tax purposes , tax.-Id. ( I.R.C.1939 ) § 117 ; 26 U.S.C.A. ...
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action affirmed agent agree agreement alleged amended amount appellee application Atty authority bank Board brief cause charged Chief Judge Circuit Judge Cite as 271 City claim Company conclusion condition considered constitute contention contract conviction corporation counsel Court of Appeals Criminal damages decision defendant defendant's denied determine direct dismissed District Court effect employees entered error evidence fact failed federal filed follows further granted ground hearing held hold income indictment insured interest issue judgment jury L.Ed Labor lease matter ment motion officer operation opinion parties patent payment person petition plaintiff present prior Procedure proceedings production question reason received record Relations respect result reversed rule S.Ct sentence statement statute sufficient taxpayer testimony tion trial court United United States Court violation witness York