The Federal ReporterWest Publishing Company, 1946 |
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Seite 435
... profits of the functioning company . Therefore unless the latter accumulated earnings and profits of the prior corporations were deducted they would be in reality counted twice . Petitioner maintains that in this case there is no such ...
... profits of the functioning company . Therefore unless the latter accumulated earnings and profits of the prior corporations were deducted they would be in reality counted twice . Petitioner maintains that in this case there is no such ...
Seite 436
... profits of the transferor shall go over to the transferee and shall be considered to be earnings and profits of the transferee for tax purposes . Subsection ( c ) ( 4 ) of Section 718 provides that such transferred earnings and profits ...
... profits of the transferor shall go over to the transferee and shall be considered to be earnings and profits of the transferee for tax purposes . Subsection ( c ) ( 4 ) of Section 718 provides that such transferred earnings and profits ...
Seite 1092
... profits , the earnings and profits of the original corporation became the earnings and profits of the new corporation for tax purpos- 26 U.S.C.A. Int . Rev. Code , & 718 ( a ) ( 1-4 ) , ( b ) ( 1-4 ) .- Crossett Western Co. v . C. I. R. ...
... profits , the earnings and profits of the original corporation became the earnings and profits of the new corporation for tax purpos- 26 U.S.C.A. Int . Rev. Code , & 718 ( a ) ( 1-4 ) , ( b ) ( 1-4 ) .- Crossett Western Co. v . C. I. R. ...
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TABLE OF CONTENTS | |
Judges VII | 1 |
Table of Cases Arranged by Circuit XXVII | 30 |
Urheberrecht | |
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action affirmed Agricultural Adjustment Act alleged amended amount appellant appellant's appellee application Bankruptcy beneficiary Board certiorari charge Circuit Court Circuit Judges Cite as 155 City claims Code Commissioner Company complaint contract corporation counsel counts Court of Appeals court of equity damages decision defendant denied District Court dividend Emergency Price Control Eminent domain employees entitled evidence fact Federal filed habeas corpus income interference proceeding Internal revenue invention issue judgment jury KEY NUMBER SYSTEM L.Ed land lease maximum prices ment motion mullite negligence operation owner paid pany parties payment Pepsi-Cola petition petitioner plaintiff preferred stock Price Control Act prior art proceeding profits purchase purpose question reason regulation reorganization Revenue Act rule S.Ct sold Stat statute supra Tax Court taxable taxpayer tion trial court trust U.S.C.A.Appendix United verdict violation York City