The Federal ReporterWest Publishing Company, 1930 |
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Seite 313
... income for the year 1920 ; and the Board of Tax Appeals sustained this holding . Pe- titioner concedes that the $ 16,305.71 repre- senting interest is thus taxable , but contends that the $ 176,271.88 , being mere reimburse- ment of ...
... income for the year 1920 ; and the Board of Tax Appeals sustained this holding . Pe- titioner concedes that the $ 16,305.71 repre- senting interest is thus taxable , but contends that the $ 176,271.88 , being mere reimburse- ment of ...
Seite 314
... income taxation , it has been found necessary to pro- vide either for the return of income after the completion of such a contract or for the amending of returns at that time upon the basis of facts then ascertained . See T. D. 2161 ...
... income taxation , it has been found necessary to pro- vide either for the return of income after the completion of such a contract or for the amending of returns at that time upon the basis of facts then ascertained . See T. D. 2161 ...
Seite 836
... income from all sources , less the statutory deduc- tions to which the taxpayer was entitled . We find no basis for the argument of the appellants that the Commissioner's sole au- thority was to compute income on a cash ba- sis . With ...
... income from all sources , less the statutory deduc- tions to which the taxpayer was entitled . We find no basis for the argument of the appellants that the Commissioner's sole au- thority was to compute income on a cash ba- sis . With ...
Inhalt
Campbell C C A N Y | 129 |
St Louis The C C A N Y | 225 |
St Louis The D C N Y | 240 |
Urheberrecht | |
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28 USCA Act Laws action affirmed alleged amended amount appellant appellee application assessment bank bankruptcy bill Board of Tax C. C. A. Mass capital charge Circuit Court Circuit Judge City claim commission Commissioner of Internal Company constitute contract corporation Court of Appeals court of equity damages decree deed defendant District Court District Judge entitled equity error estoppel evidence fact federal Federal Trade Commission fendant filed Frank Brunner held Idaho income infringement Internal Revenue John Brunner judgment jury lease liability libelant lien ment Moen Moffat Tunnel mortgage National Prohibition Act owner paid pany parties patent payment petition petitioner plaintiff prior prior art purpose question radium reason res judicata Revenue Act rule ship Stat statute stockholders suit supra thereof tion trial trustee U. S. Atty United States C. C. A. York York City