The Federal ReporterWest Publishing Company, 1956 |
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Αποτελέσματα 1 - 3 από τα 74.
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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action affirmed agreement alleged amended appellant appellee Arden assert Asst attorney bank Board Brian Holland cause certiorari charge Chief Judge Circuit Judge Cite as 231 claim Commission Commissioner Company complaint contract conviction Corp corporation counsel Court of Appeals decision defendant defendant's denied dismissed District Court District Judge East Los Angeles employees evidence F.Supp fact Federal fendant filed findings Gossan held ice cream products income interest Internal Revenue issue JAMES ALGER FEE judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations lease lien ment motion negligence officers Owensboro parties payment person petition petitioner plaintiff prior proceeding question reason rule S.Ct Section Smith Act Stat statute stockholders supra Tax Court taxpayer testified testimony tion trial court Twain Harte U. S. Atty union United States Court United States District verdict violation Washington WBBF witness