The Federal ReporterWest Publishing Company, 1931 |
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Halaman 1047
... Revenue Act 1921 , § 234 ( a ) ( 4 ) .- Wadsworth Mfg . Co. v . Commissioner of Internal Revenue , 44 F. ( 2d ) 7 ( 11 ) U.S.C.C.A. Where taxpayer receiv- ed cash and bonds for stock , sales price for purpose of determining income tax ...
... Revenue Act 1921 , § 234 ( a ) ( 4 ) .- Wadsworth Mfg . Co. v . Commissioner of Internal Revenue , 44 F. ( 2d ) 7 ( 11 ) U.S.C.C.A. Where taxpayer receiv- ed cash and bonds for stock , sales price for purpose of determining income tax ...
Halaman 1050
separate income tax return ( Revenue Act 1921 , § 240 ( a ) .- Duke Power Co. v . Commissioner of Internal Revenue , 44 F. ( 2d ) 543 . 25 U.S.C.C.A. Circuit Court of Appeals , in absence of evidence in record , cannot review specific ...
separate income tax return ( Revenue Act 1921 , § 240 ( a ) .- Duke Power Co. v . Commissioner of Internal Revenue , 44 F. ( 2d ) 543 . 25 U.S.C.C.A. Circuit Court of Appeals , in absence of evidence in record , cannot review specific ...
Halaman 1052
... Revenue Act 1917 , § 212 ; Revenue Act 1921 , § 250 ( d ) . -Heiman Grocery Co. v . Crooks , 44 F. ( 2d ) 854 . 38 ( 2 ) U.S.D.C.N.Y. Where internal reve- nue tax was assessed before running of statute of limitations and before June 2 ...
... Revenue Act 1917 , § 212 ; Revenue Act 1921 , § 250 ( d ) . -Heiman Grocery Co. v . Crooks , 44 F. ( 2d ) 854 . 38 ( 2 ) U.S.D.C.N.Y. Where internal reve- nue tax was assessed before running of statute of limitations and before June 2 ...
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action affirmed agreement alleged amount appellee applied assessment bank bankruptcy Bates county bill Board of Tax bonds Brazil cash cent certificate charged Circuit Court Circuit Judge City Clallam County Commissioner of Internal Company consignee contract corporation Court of Appeals Cumberland Glass decision deduction defendant deposit determined District Court District Judge dividend Emma Nevada evidence fact fendant filed funds habeas corpus held income tax infringement interest Internal Revenue issued judgment June 30 jury liability ment National Prohibition Act overassessment overpayment paid pany parties patent payment petition petitioner plaintiff prior prior art purpose question railroad received Revenue Act Seminole County shares Stat statute stockholders suit surety Tax Appeals taxable taxpayer testimony thereof tiff tion trust U. S. Atty United States C. C. A. USCA waiver warehouses York City