The Federal ReporterWest Publishing Company, 1948 |
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Halaman 64
... basis the fair market value of the shares when received in 1931. The correct cost of the shares was $ 6.82232 per share . The court held that : the determination of the Dis- trict Court did not determine the basis of the shares for any ...
... basis the fair market value of the shares when received in 1931. The correct cost of the shares was $ 6.82232 per share . The court held that : the determination of the Dis- trict Court did not determine the basis of the shares for any ...
Halaman 196
... basis provided by section 44 ( a ) , the gross income of the taxpayer from installment sales shall be computed upon such accrual basis . Likewise all deductions under section 23 allowable in computing net income and at- tributable to ...
... basis provided by section 44 ( a ) , the gross income of the taxpayer from installment sales shall be computed upon such accrual basis . Likewise all deductions under section 23 allowable in computing net income and at- tributable to ...
Halaman 198
... basis of fixed annual accounting periods rather than on the basis of particular transactions in which the taxpayer is engaged . Thus in Burnet v . Sanford & Brooks Co. , 282 U.S. 359 , 51 S.Ct. 150 , 75 L.Ed. 383 , a taxpayer who had ...
... basis of fixed annual accounting periods rather than on the basis of particular transactions in which the taxpayer is engaged . Thus in Burnet v . Sanford & Brooks Co. , 282 U.S. 359 , 51 S.Ct. 150 , 75 L.Ed. 383 , a taxpayer who had ...
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Tables of Cases Reported | 3 |
Table of Cases Arranged by Circuit | 9 |
Statutes Construed | 9 |
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9 Cir action Administrator affirmed alleged amended amount appellant appellant's appellee application attorney AUGUSTUS N Board charged Circuit Court Circuit Judge Cite as 163 Civil Procedure claim Code commerce Commission Company contract corporation costs counsel count Court of Appeals criminal damages decision declaratory judgment decree defendant District Court employees evidence excess profits tax F.Supp fact Fair Labor Standards Federal filed finding habeas corpus income interest issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Standards Act Maiden Creek maximum price ment motion opinion overcharges paid parties patent payment Permanent Edition petition petitioner plaintiff Price Control Price Control Act proceeding purchase question railroad reason regulation remanded respondent rule S.Ct service of process Stat statute supra Supreme Court Tax Court taxpayer testimony tion trade-mark trial court trust U. S. Atty U.S.C.A.Appendix union United verdict violation witness York City