The Federal ReporterWest Publishing Company, 1950 |
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Seite 411
... ment sales made in taxable years beginning before January 1 , 1940. ' " 12 The language , thus , is essentially reme- dial . It relieves the taxpayer who elects to report the full amount of current install- ment sales on the accrual ...
... ment sales made in taxable years beginning before January 1 , 1940. ' " 12 The language , thus , is essentially reme- dial . It relieves the taxpayer who elects to report the full amount of current install- ment sales on the accrual ...
Seite 450
... ment making settlement with taxpayer on its taxes for years 1932 and 1933 , but agree- ment made no mention of deductions for expenditures in suit for subsequent years , and agreement was executed , and taxpayer was fully reimbursed for ...
... ment making settlement with taxpayer on its taxes for years 1932 and 1933 , but agree- ment made no mention of deductions for expenditures in suit for subsequent years , and agreement was executed , and taxpayer was fully reimbursed for ...
Seite 475
... ment of the Belfast company to repay them , the amounts here involved were not within the statute permitting the deduction of ordinary and necessary busi- ness expenses , since they could not be ex- penses of any kind provided the ...
... ment of the Belfast company to repay them , the amounts here involved were not within the statute permitting the deduction of ordinary and necessary busi- ness expenses , since they could not be ex- penses of any kind provided the ...
Inhalt
Judges VII | 5 |
Table of Cases Reported XVII | 17 |
Federal Rules of Civil Procedure LI | 23 |
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action affirmed agreement alleged amended amount appellant's appellee application April April 11 Attorney Atty award Board cause certiorari charge Chief Judge Circuit Judge Cite as 181 Civil Procedure claims Code Commissioner Company contract corporation counsel Court of Appeals CURIAM damages decision defendant denied dismissed District Court District Judge electric employees evidence excess profits tax F.Supp fact Federal fendant filed habeas corpus held income insured interest Internal Revenue invention issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor liability ment motion Motors negligence North Dakota operation opinion parties Patent Office petition petitioner plaintiff prior art proceedings purpose question reason remanded res judicata S.Ct Santa Fe Section Stat statute suit summary judgment supra Supreme Court Tax Court taxpayer tion trade-mark trial court trust United States Court United States District verdict vessel violation Washington York City