The Federal ReporterWest Publishing Company, 1945 |
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Halaman 452
... received in reorganization of single corporation is a rule of convenience , and its use can only be justified through necessity . 26 U.S.C.A.Int . Rev. Code , § 112 ( g ) ( 1 ) . 2. Internal revenue ~ 452 The Commissioner and the courts ...
... received in reorganization of single corporation is a rule of convenience , and its use can only be justified through necessity . 26 U.S.C.A.Int . Rev. Code , § 112 ( g ) ( 1 ) . 2. Internal revenue ~ 452 The Commissioner and the courts ...
Halaman 453
... received . In support of such proposition the respondent cites Commis- sioner of Internal Revenue v . Bolender , 7 Cir . , 1936 , 82 F.2d 591 ; Commissioner of Internal Revenue v . Oliver , 3 Cir . , 1935 , 78 F.2d 561 ; Helvering v ...
... received . In support of such proposition the respondent cites Commis- sioner of Internal Revenue v . Bolender , 7 Cir . , 1936 , 82 F.2d 591 ; Commissioner of Internal Revenue v . Oliver , 3 Cir . , 1935 , 78 F.2d 561 ; Helvering v ...
Halaman 567
... received by married woman , residing in Texas , as life beneficiary of spendthrift trust created and managed in New York was taxable as profits from " community property " rather than " sepa- rate property " , in view of Texas rule that ...
... received by married woman , residing in Texas , as life beneficiary of spendthrift trust created and managed in New York was taxable as profits from " community property " rather than " sepa- rate property " , in view of Texas rule that ...
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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