The Federal ReporterWest Publishing Company, 1931 |
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Seite 346
... determination by Commis- sioner of Internal Revenue allowing only 2 per cent . for depreciation of large hotel prop- erty ( Revenue Acts 1918 , 1921 , § 214 ( a ) ( 8 ) . chinery , and there is no controversy here as to the rate on them ...
... determination by Commis- sioner of Internal Revenue allowing only 2 per cent . for depreciation of large hotel prop- erty ( Revenue Acts 1918 , 1921 , § 214 ( a ) ( 8 ) . chinery , and there is no controversy here as to the rate on them ...
Seite 556
... determination by Commissioner was not bound to accept petitioner's opinion evidence not founded upon disclosed or admitted facts , but could form its own opinion on facts . 4. Internal revenue 25 . Determination of Board of Tax Appeals ...
... determination by Commissioner was not bound to accept petitioner's opinion evidence not founded upon disclosed or admitted facts , but could form its own opinion on facts . 4. Internal revenue 25 . Determination of Board of Tax Appeals ...
Seite 557
... determination of the Commission- er was prima facie correct , and upon appeal to the Board of Tax Appeals the burden was on the petitioner to prove , not only that the Commissioner's determination was erroneous , but also to establish ...
... determination of the Commission- er was prima facie correct , and upon appeal to the Board of Tax Appeals the burden was on the petitioner to prove , not only that the Commissioner's determination was erroneous , but also to establish ...
Inhalt
CORTEZ OIL CORPN | 13 |
02 | 261 |
CONTI | 355 |
Urheberrecht | |
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