The Federal ReporterWest Publishing Company, 1958 |
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Σελίδα 170
... INTERNAL REV . ENUE , Respondent . No. 16595 . United States Court of Appeals Fifth Circuit . Dec. 12 , 1957 . Petition to review a decision of Tax Court of United States redetermining an income tax deficiency determined by Commissioner ...
... INTERNAL REV . ENUE , Respondent . No. 16595 . United States Court of Appeals Fifth Circuit . Dec. 12 , 1957 . Petition to review a decision of Tax Court of United States redetermining an income tax deficiency determined by Commissioner ...
Σελίδα 243
... Internal Revenue 1471 Presumption of correctness applied to income tax deficiencies , as determined by Commissioner of Internal Revenue , merely throws on taxpayer burden of showing with respect to each item that Commissioner of Internal ...
... Internal Revenue 1471 Presumption of correctness applied to income tax deficiencies , as determined by Commissioner of Internal Revenue , merely throws on taxpayer burden of showing with respect to each item that Commissioner of Internal ...
Σελίδα 903
... Internal Revenue 503 Frequently a deduction , for income tax purposes , allowable under the stat- utes may not be used , and is thus un- available to a taxpayer because of other circumstances relating to particular tax year involved . 4 ...
... Internal Revenue 503 Frequently a deduction , for income tax purposes , allowable under the stat- utes may not be used , and is thus un- available to a taxpayer because of other circumstances relating to particular tax year involved . 4 ...
Περιεχόμενα
TABLE OF CONTENTS | 10 |
Judges VII | 10 |
Table of Cases Reported XIX | 10 |
3 άλλες ενότητες δεν εμφανίζονται
Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
action affirmed agreement alleged amended amount appellee application Board brief cause charge Chief Judge Circuit Judge Cite as 250 claim Commission Commissioner Company considered contract corporation counsel Court of Appeals Criminal damages decision defendant denied determined direct dismissed District Court effect employees entered entitled evidence fact Federal filed further Government granted hearing held hold income indicated injuries instruction intent interest Internal involved issue judgment jurisdiction jury L.Ed Labor matter means ment motion natural negligence notes NUMBER operation opinion parties patent payment period person petition plaintiff present prior proceeding question reason received record Relations result rule S.Ct sentence statute Tax Court taxpayer testimony tion trial court United United States Court verdict Washington witness York