The Federal ReporterWest Publishing Company, 1956 |
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Seite 119
... Internal Revenue 517 , 523 Fact that transactions between cor- porate affiliates should be carefully scru- tinized and sham transactions disregard- ed , does not warrant disregarding a genuine transaction affecting legal rela- tions for ...
... Internal Revenue 517 , 523 Fact that transactions between cor- porate affiliates should be carefully scru- tinized and sham transactions disregard- ed , does not warrant disregarding a genuine transaction affecting legal rela- tions for ...
Seite 679
... Internal Revenue 1682 Tax Court's determination of fact is conclusive if it is not clearly erroneous . 26 U.S.C.A. ( I.R.C.1954 ) § 7482 ( a ) . 3. Internal Revenue 2368 Question whether an understatement of income for income tax ...
... Internal Revenue 1682 Tax Court's determination of fact is conclusive if it is not clearly erroneous . 26 U.S.C.A. ( I.R.C.1954 ) § 7482 ( a ) . 3. Internal Revenue 2368 Question whether an understatement of income for income tax ...
Seite 795
... Internal Revenue ~ 332 Judge , held that inasmuch as the old partnerships immediately before assert- ed distribution of assets in kind upon death of one of the partners held certain contracts with a zero basis for income tax purposes ...
... Internal Revenue ~ 332 Judge , held that inasmuch as the old partnerships immediately before assert- ed distribution of assets in kind upon death of one of the partners held certain contracts with a zero basis for income tax purposes ...
Inhalt
TABLE OF CONTENTS | 10 |
Judges VII | 10 |
Supreme Court Rules XLIV | 10 |
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9 Cir action affirmed alleged amended amount appellant appellant's appellee application Asst attorney Board cause certiorari charge Chief Judge Circuit Judge Cite as 232 claim Commission Commissioner Commodity Exchange Act conspiracy contract conviction Corp corporation counsel Court of Appeals criminal damages decision deduction defendant defendant's denied District Court District Judge employees evidence F.Supp fact Federal fendant filed finding held indictment insured Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment motion negligence officers opinion opium poppy Overt Act parties patent payment person petition petitioner plaintiff prior proceeding prosecution Puerto Rico purchase question reason remanded res ipsa loquitur rule S.Ct Section Stat statute statute of limitations stipulation summary judgment supra Supreme Court Tax Court taxpayer testified testimony tion trial court trust U. S. Atty United States Court United States District violation Washington Willie Roy