The Federal ReporterWest Publishing Company, 1931 |
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Halaman 238
... claim for refund , where amount depended upon outcome of employ- er's pending claim . Taxpayer included in his return sum representing salary and additional com- pensation equal to 10 per cent . of net profits of employer . The employer ...
... claim for refund , where amount depended upon outcome of employ- er's pending claim . Taxpayer included in his return sum representing salary and additional com- pensation equal to 10 per cent . of net profits of employer . The employer ...
Halaman 252
... claim for refund or credit there of , and that since the overpayment here in question was not assessed by the commission- er and that since he did not formally allow a claim , no interest is payable upon the over- payment for 1918 . [ 1 ] ...
... claim for refund or credit there of , and that since the overpayment here in question was not assessed by the commission- er and that since he did not formally allow a claim , no interest is payable upon the over- payment for 1918 . [ 1 ] ...
Halaman 884
... claim for credit . It is immaterial whether the com- missioner computed interest to the date of the allowance of the claim for credit , since , if he had , plaintiff would have been required to pay the same rate of interest upon the ...
... claim for credit . It is immaterial whether the com- missioner computed interest to the date of the allowance of the claim for credit , since , if he had , plaintiff would have been required to pay the same rate of interest upon the ...
Isi
United States Didenti v C C A Wash 537 | 93 |
United States Duggan v C C A Minn 1014 | 170 |
United States v Fieth Č C A Mo 1022 | 224 |
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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 checks 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 land liability ment overassessment overpayment paid pany parties patent payment petition petitioner plaintiff preferred stock 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