The Federal ReporterWest Publishing Company, 1942 |
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Σελίδα 292
... Loss Incurred in Trade or Business " and " Loss Incurred in Transaction En- tered into for Profit " . KEY NUMBER SYSTEM PHIPPS v . HELVERING , Com'r of Internal Revenue . No. 7759 . United States Court of Appeals for the District of ...
... Loss Incurred in Trade or Business " and " Loss Incurred in Transaction En- tered into for Profit " . KEY NUMBER SYSTEM PHIPPS v . HELVERING , Com'r of Internal Revenue . No. 7759 . United States Court of Appeals for the District of ...
Σελίδα 416
... loss to partner - taxpay- ers was a " capital loss " resulting by means of a " sale " , within revenue act placing limitation on losses resulting from sale of capital assets which may be deducted in computing income tax . Revenue Act ...
... loss to partner - taxpay- ers was a " capital loss " resulting by means of a " sale " , within revenue act placing limitation on losses resulting from sale of capital assets which may be deducted in computing income tax . Revenue Act ...
Σελίδα 1092
... loss incurred in trade or business " or for " loss incurred in transaction entered into for profit " . Revenue Act 1932 , §§ 23 ( e ) , 24 ( a ) , 26 U.S.C.A. Int.Rev.Acts , pages 490 , 494. - Phipps v . Helvering , 124 F.2d 292 . 612 ...
... loss incurred in trade or business " or for " loss incurred in transaction entered into for profit " . Revenue Act 1932 , §§ 23 ( e ) , 24 ( a ) , 26 U.S.C.A. Int.Rev.Acts , pages 490 , 494. - Phipps v . Helvering , 124 F.2d 292 . 612 ...
Περιεχόμενα
Page | |
Statutes Construed XXXV | 1 |
Federal Rules of Civil Procedure XLV | 7 |
Πνευματικά δικαιώματα | |
1 άλλες ενότητες δεν εμφανίζονται
Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
action affirmed agreement alleged amount appellant appellant's appellee Asst Atty award Bank Bankruptcy Board of Tax carrier certiorari charge Circuit Court Circuit Judge claim commerce Commissioner of Internal Company confession conspiracy contract corporation corpus corpus delicti counts Court of Appeals Criminal law decision declaratory declaratory judgment deduction defendant denied District Court District Judge employees enforcement evidence F.Supp fact Federal Trade Federal Trade Commission filed Glengarry habeas corpus Helvering income insured interest Internal Revenue Internal Revenue-C.C.A. judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease Leslie Morris ment mortgage National Labor Relations Ohio operation parties patent payment Permanent Edition petition petitioner plaintiff prior art proceeding question Railway Labor Act res judicata S.Ct Section Stat statute stockholders suit supra Tax Appeals taxable taxpayer tion trust United Washington Words and Phrases York