The Federal ReporterWest Publishing Company, 1945 |
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Halaman 505
... income or principal of any Trust estab- trix intended the word to have such a lished by this will as they deem proper for meaning . Therefore the court decided the support and maintenance and education that the testatrix recognized a ...
... income or principal of any Trust estab- trix intended the word to have such a lished by this will as they deem proper for meaning . Therefore the court decided the support and maintenance and education that the testatrix recognized a ...
Halaman 675
... income ; and consequently , the Tax Court's decision to the contrary is reversed . ground that its ordinary income taxes were neither paid nor accrued in the taxable year and that " a taxpayer upon a cash basis is entitled to a credit ...
... income ; and consequently , the Tax Court's decision to the contrary is reversed . ground that its ordinary income taxes were neither paid nor accrued in the taxable year and that " a taxpayer upon a cash basis is entitled to a credit ...
Halaman 1086
... income tax . Reve nue Act 1936. § 101 ( 6 ) , as amended , 26 U.S. C.A. Int . Rev. Code , § 101 ( 6 ) .— Id . 838. Successor corporations . C.C.A.2 . A corporation which succeeded un- incorporated association organized to conduct free ...
... income tax . Reve nue Act 1936. § 101 ( 6 ) , as amended , 26 U.S. C.A. Int . Rev. Code , § 101 ( 6 ) .— Id . 838. Successor corporations . C.C.A.2 . A corporation which succeeded un- incorporated association organized to conduct free ...
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Judges | 1 |
Tables of Cases Reported | 9 |
Table of Cases Arranged by Circuit | 23 |
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action Administrator affirmed agreement allowed amended amount appeal appellee application authority bank Board cause charge Circuit Judges Cite as 148 City claim Commission Commissioner Company considered constitute contention contract corporation cost counsel Court of Appeals decision defendant denied determine directed District Court effect employees entered evidence fact Federal filed finding ground held hold included income intent interest Internal Revenue involved issue judgment jurisdiction jury L.Ed Labor lease limited March matter means ment motion Office operation opinion paid parties patent payment person petition petitioner plaintiff present prior proceedings production profits question reason received record regulation Relations respondent result rule S.Ct Security shares Stat statute suit Tax Court taxpayer tion trial trust United Washington York