The Federal ReporterWest Publishing Company, 1941 |
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Αποτελέσματα 1 - 3 από τα 64.
Σελίδα 136
... paid in the case of a tax imposed by this Act , nor after four years from the time the tax was paid in the case of a tax imposed by any prior Act , unless before the expiration of such period a claim therefor is filed by the tax- payer ...
... paid in the case of a tax imposed by this Act , nor after four years from the time the tax was paid in the case of a tax imposed by any prior Act , unless before the expiration of such period a claim therefor is filed by the tax- payer ...
Σελίδα 245
... paid on the purchase price , sums paid to taxpayer as royalties in year in which option was later exercised were " purchase money payments " and and not " royalties , " taxable as income , and hence taxpayer was not subject to income ...
... paid on the purchase price , sums paid to taxpayer as royalties in year in which option was later exercised were " purchase money payments " and and not " royalties , " taxable as income , and hence taxpayer was not subject to income ...
Σελίδα 667
... paid trustee a sum in compromise of claim and suit was dismissed , such creditor who participated in bankruptcy proceedings and who volun- tarily entered into compromise with full knowledge of facts was not entitled to re- turn of such ...
... paid trustee a sum in compromise of claim and suit was dismissed , such creditor who participated in bankruptcy proceedings and who volun- tarily entered into compromise with full knowledge of facts was not entitled to re- turn of such ...
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action affirmed agreement alleged amended amount appellant appellant's appellee application attorney Atty AUGUSTUS N bank Bankruptcy Board of Tax certiorari Chrysler Corporation Circuit Court Circuit Judge claim Cola Commissioner of Internal Company contract corporation Court of Appeals creditors decision deduction defendant denied District Court employees entitled estoppel evidence F.Supp fact federal court filed habeas corpus held Helvering interest interference interference proceeding Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease liability ment mineral wool Missouri National Labor Relations party patent payment Permanent Edition petition petitioner plaintiff prior prior art proceedings purchase question record refund res judicata Revenue Act royalties rule S.Ct Section settlor Shushan Stat statute suit supra Supreme Court Tax Appeals taxpayer testimony tion trade-mark trial trust union United Words and Phrases York York City