The Federal ReporterWest Publishing Company, 1945 |
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Σελίδα 240
3. Internal revenue 7 Among the tests , in determining wheth- er Congress intended state law governing legal relationships to control application of federal revenue acts , are whether , as to such act , a uniform application of a nation ...
3. Internal revenue 7 Among the tests , in determining wheth- er Congress intended state law governing legal relationships to control application of federal revenue acts , are whether , as to such act , a uniform application of a nation ...
Σελίδα 421
... INTERNAL REVENUE . No. 5353 . Circuit Court of Appeals , Fourth Circuit . May 2 , 1945 . 1. Internal revenue 502 To receive the benefit of a deduction or exemption from federal income taxes , the taxpayer must bring himself squarely ...
... INTERNAL REVENUE . No. 5353 . Circuit Court of Appeals , Fourth Circuit . May 2 , 1945 . 1. Internal revenue 502 To receive the benefit of a deduction or exemption from federal income taxes , the taxpayer must bring himself squarely ...
Σελίδα 733
... Revenue Act 1926 , § 302 ( d ) , 26 U.S.C.A. Int . Rev.Acts , page 229 . 5. Internal revenue 1002 In determining whether settlor's pow- er to affect rights of remaindermen under trust warrants inclusion of trust funds in settlor's ...
... Revenue Act 1926 , § 302 ( d ) , 26 U.S.C.A. Int . Rev.Acts , page 229 . 5. Internal revenue 1002 In determining whether settlor's pow- er to affect rights of remaindermen under trust warrants inclusion of trust funds in settlor's ...
Περιεχόμενα
TABLE OF CONTENTS | 9 |
Judges VII | 11 |
Federal Rules of Civil Procedure LI | 11 |
Πνευματικά δικαιώματα | |
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action Administrator Affirmed alleged amended amount appeal appellee application authority Bank Board called cause charged Circuit Judge Cite as 149 City claim Commissioner Company compensation considered constitute contract corporation costs counsel count Court of Appeals death decision defendant denied determined directed dismiss District Court effect employees entered established evidence fact Federal filed finding Goldstein ground held hold income interest Internal Revenue involved issue judgment jurisdiction jury L.Ed Labor limited March matter means ment motion NUMBER officers operation opinion paid parties patent payment person petition petitioner plaintiff practice present prior proceedings produced question reason received record reference regulation Relations respect result rule S.Ct statement statute suit SYSTEM testimony tion trial trust United Washington witnesses York