The Federal ReporterWest Publishing Company, 1943 |
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Seite 160
... Income Accumulated for Future Dis- tribution " and " Income to be Distributed Currently " . 3. Internal revenue 861 The fact that income accumulated for future distribution under terms of trust must in some taxable year be distributed ...
... Income Accumulated for Future Dis- tribution " and " Income to be Distributed Currently " . 3. Internal revenue 861 The fact that income accumulated for future distribution under terms of trust must in some taxable year be distributed ...
Seite 161
... income tax . The net income of the estate or trust is taxed to the fiduciary , but in computing net in- come the fiduciary is allowed certain de- ductions and the amount thereof is then taxed as income of the beneficiary . Sec- tion 161 ...
... income tax . The net income of the estate or trust is taxed to the fiduciary , but in computing net in- come the fiduciary is allowed certain de- ductions and the amount thereof is then taxed as income of the beneficiary . Sec- tion 161 ...
Seite 794
... income . If either of these items should have been deducted from the amount received in com- puting petitioner's gross income for the purpose of determining whether it was a personal holding company , it follows as a matter of ...
... income . If either of these items should have been deducted from the amount received in com- puting petitioner's gross income for the purpose of determining whether it was a personal holding company , it follows as a matter of ...
Inhalt
TABLE OF CONTENTS | |
Judges VI | |
Federal Rules of Civil Procedure XLVI | |
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action affirmed agreement alleged amended amount appellee application Atty Bank bankruptcy bonds charged Circuit Court Circuit Judges City claim clamping Commission Commissioner of Internal Company contract corporation cost Court of Appeals creditors D.C.Code debtor decision defendant denied dismissed District Court District of Columbia effect Eminent domain employees estoppel evidence F.Supp fact Federal Power Commission Federal Trade Commission filed income insured interest interference proceeding Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability lien ment Missouri mortgage motion National Labor Relations Natural Gas operation paid parties patent payment Permanent Edition petition petitioner plaintiff prior proceeding Puerto Rico Q. R. Co question railroad reason record Revenue Act S.Ct Securities Stat statute suit supra taxpayer tion trial court trust unfair labor practices union United violation Washington Words and Phrases