The Federal ReporterWest Publishing Company, 1946 |
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Σελίδα 319
... Code , § 23 ( k ) , as amended , 26 U.S.C.A. Int . Rev. Code , § 23 ( k ) . 2. Internal revenue 654 The 1942 amendment of statute re- lating to deduction of worthless debts for income tax purposes changed the standard for determination ...
... Code , § 23 ( k ) , as amended , 26 U.S.C.A. Int . Rev. Code , § 23 ( k ) . 2. Internal revenue 654 The 1942 amendment of statute re- lating to deduction of worthless debts for income tax purposes changed the standard for determination ...
Σελίδα 1089
... Code , § 22 ( b ) ( 11 ) ; 26 U.S. C.A. Int.Rev.Code , §§ 22 ( a , f ) , 111 ( a , b ) , 113 ( a ) ( 5 ) , ( b ) .— Id . ( J ) REORGANIZATIONS . 481. In general . C.C.A.3 . The section of revenue act regard- ing recognition of gain or ...
... Code , § 22 ( b ) ( 11 ) ; 26 U.S. C.A. Int.Rev.Code , §§ 22 ( a , f ) , 111 ( a , b ) , 113 ( a ) ( 5 ) , ( b ) .— Id . ( J ) REORGANIZATIONS . 481. In general . C.C.A.3 . The section of revenue act regard- ing recognition of gain or ...
Σελίδα 1099
... Code making it unlawful to transport , conceal , deposit , etc. , distilled spirits on which the tax had not been paid . 26 U S.C.A. Int . Rev.Code . $ 2803 ( a . g ) , 2913 , 3321. - Strick- land v . U. S. , 155 F.2d 167 . C.C.A.N.C. ...
... Code making it unlawful to transport , conceal , deposit , etc. , distilled spirits on which the tax had not been paid . 26 U S.C.A. Int . Rev.Code . $ 2803 ( a . g ) , 2913 , 3321. - Strick- land v . U. S. , 155 F.2d 167 . C.C.A.N.C. ...
Περιεχόμενα
Table of Cases Arranged by Circuit | 7 |
Statutes Construed | 15 |
Federal Rules of Civil Procedure | 24 |
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action Administrator affirmed alleged allowed amended amount Appeals appellee application authority Board brief cause charge Circuit Court Circuit Judge Cite as 155 City claims Code Commissioner Company complaint constitute contention contract Control corporation counsel counts Court of Appeals damages decision defendant denied determine directed District Court effect entitled evidence fact Federal filed ground held hold income interest Internal invention involved issue judgment jury L.Ed land lease limited March matter means ment Office operation opinion owner paid parties patent payment person petition plaintiff present proceeding profits purchase question reason received record reference regulation relating result reversed rule S.Ct shares Stat statement statute suit Tax Court tion trial trust United witness York