The Federal ReporterWest Publishing Company, 1948 |
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Seite 353
... income on an accrual basis , his income tax shall be based upon net income includ- ing " income from installment sales com- puted under the installment method pro- vided by Section 44 ( a ) " and the excess profits tax upon an income ...
... income on an accrual basis , his income tax shall be based upon net income includ- ing " income from installment sales com- puted under the installment method pro- vided by Section 44 ( a ) " and the excess profits tax upon an income ...
Seite 355
... income for income tax purposes 44 ( a ) , 710 , 711 and 736 . Following the latter enactment , the Com- missioner promulgated Regulation 112 , which provides that , in case of election by the taxpayer to compute his excess profits ...
... income for income tax purposes 44 ( a ) , 710 , 711 and 736 . Following the latter enactment , the Com- missioner promulgated Regulation 112 , which provides that , in case of election by the taxpayer to compute his excess profits ...
Seite 1085
... income of an estate or trust of amount to be distributed currently by fiduciary to beneficiaries , means income di- rected by a will or deed to be currently dis- tributed , and presupposes a periodic duty on part of the fiduciary . 26 ...
... income of an estate or trust of amount to be distributed currently by fiduciary to beneficiaries , means income di- rected by a will or deed to be currently dis- tributed , and presupposes a periodic duty on part of the fiduciary . 26 ...
Inhalt
Federal Rules of Civil Procedure XLIX | 9 |
Text of Opinions 1 | 316 |
Key Number Digest | 1025 |
Urheberrecht | |
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affirmed alleged amended amount appellant appellant's appellee application Asst Board of Appeals brief certiorari charge Circuit Court Circuit Judges Cite as 168 City Civil Procedure claims commerce Commissioner Company complaint contract corporation counsel Court of Appeals damages decision decree defendant defendant's denied disclosed dismissed District Court District Judge employees evidence excess profits tax executors F.Supp fact Fair Labor Standards Federal Rules Federal Trade Commission filed findings income Insurance interest interference proceeding Internal Revenue involved issue judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Standards Act lease liability means ment motion negligence operation paid party Patent Office petition petitioner plaintiff prior art proceeding question reason Reconstruction Finance Corporation reduction to practice regulation rejected remanded S.Ct Stat statute suit supra Supreme Court Tax Court taxpayer tion trial court trust U. S. Atty United Washington York City