The Federal ReporterWest Publishing Company, 1946 |
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Σελίδα 597
... Code , § 113 ( a ) ( 5 ) . See Words and Phrases , Permanent Edition , for all other definitions of " Acquisition of ... Code , § 22 ( b ) ( 11 ) , as added by Revenue Act 1942 , § 115 ( a ) , 26 U.S.C.A. Int.Rev.Code , § 22 ( b ) ...
... Code , § 113 ( a ) ( 5 ) . See Words and Phrases , Permanent Edition , for all other definitions of " Acquisition of ... Code , § 22 ( b ) ( 11 ) , as added by Revenue Act 1942 , § 115 ( a ) , 26 U.S.C.A. Int.Rev.Code , § 22 ( b ) ...
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 . provision of revenue act . Revenue Act 1936 , 8558. - Ordinary and necessary exto deductions by corporation for ...
... Code , § 22 ( b ) ( 11 ) ; 26 U.S. C.A. Int.Rev.Code , §§ 22 ( a , f ) , 111 ( a , b ) , 113 ( a ) ( 5 ) , ( b ) .- Id . provision of revenue act . Revenue Act 1936 , 8558. - Ordinary and necessary exto deductions by corporation for ...
Σελίδα 1094
... Code , § 275 ( a , c ) . -Corrigan v . C. I. R. , 155 F.2d 164 . ( G ) EVIDENCE . 2. PRESUMPTIONS AND BURDEN OF PROOF . 1478. Incomes taxable . C.C.A.8 . A taxpayer claiming that section of Revenue Code imposing income tax on income ...
... Code , § 275 ( a , c ) . -Corrigan v . C. I. R. , 155 F.2d 164 . ( G ) EVIDENCE . 2. PRESUMPTIONS AND BURDEN OF PROOF . 1478. Incomes taxable . C.C.A.8 . A taxpayer claiming that section of Revenue Code imposing income tax on income ...
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action affirmed Agricultural Adjustment Act alleged amended amount appellant appellant's appellee application Asst beneficiary Blytheville Board certiorari charge Circuit Court Circuit Judges Cite as 155 City claims Code Commissioner Company complaint contract corporation counsel counts Court of Appeals court of equity damages decision defendant denied District Court dividend Emergency Price Control Eminent domain employees entitled evidence fact Federal filed habeas corpus income interest interference proceeding Internal Revenue invention issue judgment jury KEY NUMBER SYSTEM L.Ed land lease maximum prices ment motion mullite negligence operation owner paid pany parties payment Pepsi-Cola petition petitioner plaintiff preferred stock Price Control Act prior art proceeding profits purchase purpose question reason reorganization Revenue Act rule S.Ct Stat statute supra Tax Court taxable taxpayer tion trial court trust U.S.C.A.Appendix United verdict violation Washington York City