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Σελίδα 253
Internal revenue ~ 431 A taxpayer owning notes which were not worthless had " property " in which taxpayer might have " dealings " resulting in a taxable gain within section 22 of the Revenue Act of 1936 defining gross income as ...
Internal revenue ~ 431 A taxpayer owning notes which were not worthless had " property " in which taxpayer might have " dealings " resulting in a taxable gain within section 22 of the Revenue Act of 1936 defining gross income as ...
Σελίδα 254
Internal revenue 460 Where corporate maker of notes ex- changed its assets for another corporation's stock which enabled maker to discharge all its debts and to make distribution to some of its stockholders , taxpayer's gain re- sulting ...
Internal revenue 460 Where corporate maker of notes ex- changed its assets for another corporation's stock which enabled maker to discharge all its debts and to make distribution to some of its stockholders , taxpayer's gain re- sulting ...
Σελίδα 255
139 F.2d 253 stock of Stainless having a par value of $ 1 , transferred all of its assets to Stainless free and clear of liability on the notes held by the respondent but subject to a mort- gage in the principal amount of $ 115,000 held ...
139 F.2d 253 stock of Stainless having a par value of $ 1 , transferred all of its assets to Stainless free and clear of liability on the notes held by the respondent but subject to a mort- gage in the principal amount of $ 115,000 held ...
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TABLE OF CONTENTS | 9 |
Judges VII | 17 |
Federal Rules of Civil Procedure LIII | 26 |
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