The Federal ReporterWest Publishing Company, 1951 |
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Σελίδα 89
... income must be reported and deductions allowed , and nei- ther income nor deductions may be taken out of proper accounting period for benefit of government or taxpayer . 26 U.S.C.A. §§ 41 , 42 . 1945 , Commissioner of Internal Revenue ...
... income must be reported and deductions allowed , and nei- ther income nor deductions may be taken out of proper accounting period for benefit of government or taxpayer . 26 U.S.C.A. §§ 41 , 42 . 1945 , Commissioner of Internal Revenue ...
Σελίδα 92
... income should have been reported on the accrual basis as reflected by the books of the business , and that credit sales of $ 103,456.73 , evidenced by accounts receivable as of January 1 , 1942 , none of which had previously been ...
... income should have been reported on the accrual basis as reflected by the books of the business , and that credit sales of $ 103,456.73 , evidenced by accounts receivable as of January 1 , 1942 , none of which had previously been ...
Σελίδα 1109
... income taxes . 18 U.S.C.A. § 1001 , 26 U.S.C.A. § 145 ( c ) .- Id . In prosecution for wilfully attempting to evade or defeat payment of income taxes , an affirmative wilful intent could be inferred from any conduct , likely effect of ...
... income taxes . 18 U.S.C.A. § 1001 , 26 U.S.C.A. § 145 ( c ) .- Id . In prosecution for wilfully attempting to evade or defeat payment of income taxes , an affirmative wilful intent could be inferred from any conduct , likely effect of ...
Περιεχόμενα
TABLE OF CONTENTS | 9 |
Judges VII | 9 |
Supreme Court Rules LI | 9 |
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9 Cir action affirmed agreement alleged amended appellee application Attorney authority Bank cause certificate certiorari charge Chief Judge Circuit Judge Cite as 184 claim Clayton Act Commission Commissioner Company contract corporation counsel Court of Appeals CURIAM damages death decision defendant defendant's denied dismissed District Court District Judge District of Columbia employees evidence F.Supp fact Federal Federal Power Act fendant filed finding forma pauperis granted habeas corpus held income tax Internal Revenue issue judgment June June 24 jurisdiction jury KEY NUMBER SYSTEM L.Ed lease liability ment motion National Labor Relations negligence operation opinion parties patent Penn Water Pennsylvania petition petitioner plaintiff prior proceeding question railroad reason remanded respondent rule S.Ct Section Stat statute suit supra Tax Court taxpayer tion trial court trial judge trust United States Attorney United States Court United States District verdict Washington