The Federal ReporterWest Publishing Company, 1948 |
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Halaman 196
... excess profits tax years to conform to the election . " In making such adjust- ments " , the section declares , " no amount shall be included in computing excess profits net income for any excess profits tax tax- able year on account of ...
... excess profits tax years to conform to the election . " In making such adjust- ments " , the section declares , " no amount shall be included in computing excess profits net income for any excess profits tax tax- able year on account of ...
Halaman 270
... revenue 1637 , 1661 period net income for excess profits tax purposes in lieu of average base period net income determined under section 713 ( e ) ( 1 ) if tax computed thereunder is excessive and discriminatory , means actual earnings ...
... revenue 1637 , 1661 period net income for excess profits tax purposes in lieu of average base period net income determined under section 713 ( e ) ( 1 ) if tax computed thereunder is excessive and discriminatory , means actual earnings ...
Halaman 271
... excess profits tax was to separate corporate profits earned during the war years into two classes , normal and excess , and to tax each class of profits at different rates . Under the 1942 law , applicable here , a corporate taxpayer ...
... excess profits tax was to separate corporate profits earned during the war years into two classes , normal and excess , and to tax each class of profits at different rates . Under the 1942 law , applicable here , a corporate taxpayer ...
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TABLE OF CONTENTS | 3 |
Judges VII | 9 |
Federal Rules of Civil Procedure XLV | 9 |
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Istilah dan frasa umum
9 Cir action Administrator affirmed alleged amended amount appellant appellant's appellee application attorney AUGUSTUS N Board certiorari denied 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 entitled evidence excess profits tax F.Supp fact Fair Labor Standards Federal filed finding habeas corpus income interest issue judgment jurisdiction jury 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 writ York City