The Federal ReporterWest Publishing Company, 1956 |
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Αποτελέσματα 1 - 3 από τα 75.
Σελίδα 204
... held that in review of deficiency as- sessments , based on treatment as corpo- rations for income tax purposes , of two " anonymous associations " in which tax- payers held certificates of ownership and which were formed under laws of ...
... held that in review of deficiency as- sessments , based on treatment as corpo- rations for income tax purposes , of two " anonymous associations " in which tax- payers held certificates of ownership and which were formed under laws of ...
Σελίδα 282
... held by him pri- marily for sale to customers in ordinary course of his trade or business within statute excluding property so held from definition of " capital assets , " but were claims or contract rights constituting property held ...
... held by him pri- marily for sale to customers in ordinary course of his trade or business within statute excluding property so held from definition of " capital assets , " but were claims or contract rights constituting property held ...
Σελίδα 343
... held in fa- 1. " 117. Capital gains and losses " ( a ) Definitions . As used in this chap- ter- " ( 1 ) Capital assets . The term ' capital assets ' means property held by the tax- payer ( whether or not connected with his trade or ...
... held in fa- 1. " 117. Capital gains and losses " ( a ) Definitions . As used in this chap- ter- " ( 1 ) Capital assets . The term ' capital assets ' means property held by the tax- payer ( whether or not connected with his trade or ...
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accept action affirmed agree agreement alleged amended America amount appellant appellee application attorney Atty authority bank Board cause charge Chief Judge Circuit Judge Cite as 231 City claim Commission Company complaint condition considered constituted contract corporation counsel Court of Appeals cream decision defendant denied determine District Court effect employees entered evidence fact Federal filed findings further granted hearing held income interest Internal issue judgment jurisdiction jury L.Ed Labor land lien March meaning ment motion negligence notice officers operation paid parties payment person petition petitioner plaintiff present prior proceeding question reason received record Relations result rule S.Ct Security statute suit testimony tion trial trial court union United violation Washington witness York