The Federal ReporterWest Publishing Company, 1942 |
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Σελίδα 153
... amount distrib- uted to the beneficiary and the balance , if any , is taxable to the trust , and if we follow this procedure as set forth in the statute , we find as hereinabove indicated , that after deducting the amount actually dis ...
... amount distrib- uted to the beneficiary and the balance , if any , is taxable to the trust , and if we follow this procedure as set forth in the statute , we find as hereinabove indicated , that after deducting the amount actually dis ...
Σελίδα 154
... amount , and took from the 1929 income an estimated amount of the taxes due in 1928 and it was not until sometime in 1930 that they were aware of the exact amount due in 1928 and paid the same . The Board here merely held that the ...
... amount , and took from the 1929 income an estimated amount of the taxes due in 1928 and it was not until sometime in 1930 that they were aware of the exact amount due in 1928 and paid the same . The Board here merely held that the ...
Σελίδα 380
... amount , or anywhere in excess of that sum , would have a specific credit of $ 5,000.14 14 It may be conceded that the specific credit is computed independent- ly of the undistributed net income . But it cannot be overlooked that the ...
... amount , or anywhere in excess of that sum , would have a specific credit of $ 5,000.14 14 It may be conceded that the specific credit is computed independent- ly of the undistributed net income . But it cannot be overlooked that the ...
Περιεχόμενα
TABLE OF CONTENTS | 432 |
Judges VI | 457 |
Table of Cases Reported XIV | 481 |
Πνευματικά δικαιώματα | |
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action affirmed alleged amended amount appellant appellant's appellee application Atty bank bankrupt bankruptcy Board of Tax charge Circuit Court Circuit Judges claim Columbia Commission Commissioner of Internal Company contract Corporation counsel counts Court of Appeals debtor decision decree deduction defendant denied District Court dividend electric employees evidence F.Supp fact Federal Power Act Federal Power Commission filed gift tax habeas corpus held Helvering income interference proceeding Internal Revenue invention issue Jersey Central judgment June jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board lease license matter ment National Labor Relations operation paid parties Pat.App Patent Office payment Permanent Edition petition petitioner plaintiff preferred stock prior art proceeding question quitclaim deed reduction to practice Revenue Act rule S.Ct Section Sloan Valve Company Stanolind Stat statute suit supra taxable taxpayer tion trust United Words and Phrases