The Federal ReporterWest Publishing Company, 1956 |
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Σελίδα 119
... Internal Revenue 517 , 523 Fact that transactions between cor- porate affiliates should be carefully scru- tinized and sham transactions disregard- ed , does not warrant disregarding a genuine transaction affecting legal rela- tions for ...
... Internal Revenue 517 , 523 Fact that transactions between cor- porate affiliates should be carefully scru- tinized and sham transactions disregard- ed , does not warrant disregarding a genuine transaction affecting legal rela- tions for ...
Σελίδα 566
... Internal Revenue Code . Decision of Tax Court affirmed . 1. Internal Revenue 487 Though it is not essential that a plan of corporate reorganization be in any particular form or in writing , in or- der to constitute a tax free reorganiza ...
... Internal Revenue Code . Decision of Tax Court affirmed . 1. Internal Revenue 487 Though it is not essential that a plan of corporate reorganization be in any particular form or in writing , in or- der to constitute a tax free reorganiza ...
Σελίδα 679
Cite as 232 F.2d 678 2. Internal Revenue 1682 Tax Court's determination of fact is conclusive if it is not clearly erroneous . 26 U.S.C.A. ( I.R.C.1954 ) § 7482 ( a ) . 3. Internal Revenue ~ 2368 Question whether an understatement of ...
Cite as 232 F.2d 678 2. Internal Revenue 1682 Tax Court's determination of fact is conclusive if it is not clearly erroneous . 26 U.S.C.A. ( I.R.C.1954 ) § 7482 ( a ) . 3. Internal Revenue ~ 2368 Question whether an understatement of ...
Περιεχόμενα
TABLE OF CONTENTS | 10 |
Judges VII | 10 |
Supreme Court Rules XLIV | 10 |
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Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
9 Cir action affirmed alleged amended amount appellant appellant's appellee application Asst attorney Board cause certiorari charge Chief Judge Circuit Judge Cite as 232 claim Commission Commissioner Commodity Exchange Act conspiracy contract conviction Corp corporation counsel Court of Appeals criminal damages decision deduction defendant defendant's denied dismissed District Court District Judge employees evidence F.Supp fact Federal fendant filed finding held indictment insured Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment motion negligence opinion opium poppy Overt Act parties patent payment petition petitioner plaintiff prior proceeding prosecution Puerto Rico purchase question reason remanded res ipsa loquitur rule S.Ct Section Stat statute statute of limitations stipulation summary judgment supra Supreme Court Tax Court taxpayer testified testimony tion trial court trust U. S. Atty United States Court United States District violation Washington Willie Roy