Supreme Court Reporter, Τόμος 58West Publishing Company, 1938 |
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Σελίδα 623
... income from the property , " which is the basis for the computation of the seller's de- pletion allowance for income tax purposes , is the cash price received from the buyer and the expenses of production paid by the buy- er should not ...
... income from the property , " which is the basis for the computation of the seller's de- pletion allowance for income tax purposes , is the cash price received from the buyer and the expenses of production paid by the buy- er should not ...
Σελίδα 676
... income . But it contends that the reference in section 182 ( a ) to the " taxable year of the partnership , " and the requirement that the amount of the partner's taxable income " shall be based upon the income of the part- nership for ...
... income . But it contends that the reference in section 182 ( a ) to the " taxable year of the partnership , " and the requirement that the amount of the partner's taxable income " shall be based upon the income of the part- nership for ...
Σελίδα 1130
... income tax pur- poses for depletion of oil and gas wells , the ques- tion is whether he has an interest , that is , a cap- ital investment , in the oil and gas in place . Revenue Act 1926 , §§ 204 ( c ) ( 2 ) , 214 ( a ) ( 9 ) , 44 Stat ...
... income tax pur- poses for depletion of oil and gas wells , the ques- tion is whether he has an interest , that is , a cap- ital investment , in the oil and gas in place . Revenue Act 1926 , §§ 204 ( c ) ( 2 ) , 214 ( a ) ( 9 ) , 44 Stat ...
Περιεχόμενα
United States Reports | 12 |
162 | 36 |
58 | 38 |
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action affirmed amended Atty authority Bank bill Board bonds Chicago Circuit Court Circuit denied Circuit granted claim clause Commission Commissioner of Internal Company Congress Const Constitution contract corporation Court of Appeals decree District Court dividend evidence ex rel F.Supp fact federal Fifth Circuit filed forma pauperis former decision Helvering Illinois income Indiana Internal Revenue Iowa issued judgment jurisdiction jury Justice L.Ed lands legislative ment Messrs motion for leave Ohio opinion payment peti Petition for rehearing Petition for writ petitioner plaintiff pro se question Railroad Rehearing denied 302 reinsurance respondent Revenue Act reversed rule S.Ct Stanley Reed Stat statute stockholders suit supra Supreme Court taxable Texas tion tiorari trial Trust United States Circuit Washington writ of cer writ of certiorari York City York ex rel Zerbst