The Federal Reporter, Τόμος 303West Publishing Company, 1962 |
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Σελίδα 20
... corporation and distrib- ute the new corporation's stock to its shareholders in a tax - free spin - off , the shareholders could completely liquidate the new corporation or sell its stock , thus realizing capital gain rather than ordi ...
... corporation and distrib- ute the new corporation's stock to its shareholders in a tax - free spin - off , the shareholders could completely liquidate the new corporation or sell its stock , thus realizing capital gain rather than ordi ...
Σελίδα 94
... corporation , but would not sustain finding that taxpayer had re- ceived a cash bonus for year in question . Reversed in part and remanded . 1. Internal Revenue 1689 Evidence sustained finding that " no- tice of indebtedness " , bearing ...
... corporation , but would not sustain finding that taxpayer had re- ceived a cash bonus for year in question . Reversed in part and remanded . 1. Internal Revenue 1689 Evidence sustained finding that " no- tice of indebtedness " , bearing ...
Σελίδα 139
... Corporations 206 ( 2 ) Reason for rule , making demand up- on directors to bring suit themselves on behalf of corporation a condition prece- dent to minority stockholder's right to sue , is that it was corporation , and not stockholders ...
... Corporations 206 ( 2 ) Reason for rule , making demand up- on directors to bring suit themselves on behalf of corporation a condition prece- dent to minority stockholder's right to sue , is that it was corporation , and not stockholders ...
Περιεχόμενα
Judges VII | 1 |
Supreme Court Rules XLIX | 7 |
Text of Opinions 1 | 163 |
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Συχνά εμφανιζόμενοι όροι και φράσεις
Affirmed agent agreement alleged amended amount appellant appellee application Arkadelphia Asst attorney Bank brief cert charge Chief Judge Circuit Judge Cite as 303 City Civil Procedure claim Commissioner Company complaint contract conviction Cooney corporation counsel count Court of Appeals Criminal Law damages decision defendant defendant's denied dismissed District Court District Judge employees evidence F.Supp fact Federal fendant filed Greyhound Lines habeas corpus held income indictment injunction interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability ment motion National Labor Relations negligence Norris-LaGuardia Act opinion parties payment petition petitioner plaintiff proceeding purpose question Railroad reasonable record remanded rule S.Ct Section sentence Stat statement statute summary judgment supra taxpayer tence testified testimony tion trial court trial judge truck U. S. Atty union United States Court United States District verdict violation York