The Federal ReporterWest Publishing Company, 1942 |
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Seite 115
... deduction from gross income in past years or not , must be de- ducted from cost in ascertaining gain or loss . Congress doubtless intended that the deduction to be made from the orig- inal cost should be the aggregate amount which the ...
... deduction from gross income in past years or not , must be de- ducted from cost in ascertaining gain or loss . Congress doubtless intended that the deduction to be made from the orig- inal cost should be the aggregate amount which the ...
Seite 116
... deduction for depreciation in 1935 , the Commissioner was of course wrong in adding half the amount of this deduction to the gross income of Mrs. Saltonstall and determining a deficiency accordingly . But if we are wrong in our ...
... deduction for depreciation in 1935 , the Commissioner was of course wrong in adding half the amount of this deduction to the gross income of Mrs. Saltonstall and determining a deficiency accordingly . But if we are wrong in our ...
Seite 1090
... deductions from gross income for purpose of income taxation is dependent upon legislative grace , and taxpayer claiming a deduction must be able to point to an applicable statute and show that he comes within its terms . - Hirsch v ...
... deductions from gross income for purpose of income taxation is dependent upon legislative grace , and taxpayer claiming a deduction must be able to point to an applicable statute and show that he comes within its terms . - Hirsch v ...
Inhalt
Judges VII | 1 |
Federal Rules of Civil Procedure XLV | 9 |
Text of Opinions 1 | 621 |
Urheberrecht | |
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