The Federal ReporterWest Publishing Company, 1962 |
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Σελίδα 44
... basis , and therefore is purely arbitrary . " 2. A classification having some reasonable basis does not offend against that clause merely because it is not made with mathematical nicety , or because in practice it re- sults in some ...
... basis , and therefore is purely arbitrary . " 2. A classification having some reasonable basis does not offend against that clause merely because it is not made with mathematical nicety , or because in practice it re- sults in some ...
Σελίδα 656
... basis of the stock which the taxpayer receives in the tax free exchange . Under § 113 ( a ) ( 6 ) , the basis of the stock is the basis of the property transferred , de- creased , however , by the amount of money received , including ...
... basis of the stock which the taxpayer receives in the tax free exchange . Under § 113 ( a ) ( 6 ) , the basis of the stock is the basis of the property transferred , de- creased , however , by the amount of money received , including ...
Σελίδα 672
... basis . 4 Mertens , Law of Fed- eral Income Taxation , sec . 25B.29 terms the sixty day period a " grace period . " This description suggests that an accrual basis taxpayer is given extra time , a period of " grace , " in which to ...
... basis . 4 Mertens , Law of Fed- eral Income Taxation , sec . 25B.29 terms the sixty day period a " grace period . " This description suggests that an accrual basis taxpayer is given extra time , a period of " grace , " in which to ...
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9 Cir action Aetna affirmed AFL-CIO agreement alleged amended appellant appellant's appellee application attorney authority barge Board cause certiorari certiorari denied charge Chief Judge Circuit Judge Cite as 294 Civil Aeronautics Board Civil Procedure claim Commission Commissioner Company complaint contract corporation counsel Court of Appeals Criminal damages decision defendant determination District Court District Judge employees evidence F.Supp fact Fed.Rules Federal Federal Trade Commission filed finding habeas corpus hearing held income injury Internal Revenue issue judgment jurisdiction jury L.Ed liability ment motion negligence Nutrena operation opinion parties person petition petitioner plaintiff Price Discrimination Procedure proceeding question reasonable record remanded rule S.Ct Section sion Stat statute summary judgment Super Test supra Supreme Court Tax Court taxpayer testimony tion trial court trial judge U. S. Atty Union United States Court United States District Venezuela violation York