The Federal ReporterWest Publishing Company, 1946 |
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Σελίδα 251
... taxable dividend to the shareholders . The Commissioner relies on section 112 ( b ) ( 3 ) and section 27 ( h ) , 26 U.S.C.A. Int . Rev. Acts , pages 838 , 855 , maintaining that 7 % stock was exchanged for 6 % stock and that the ...
... taxable dividend to the shareholders . The Commissioner relies on section 112 ( b ) ( 3 ) and section 27 ( h ) , 26 U.S.C.A. Int . Rev. Acts , pages 838 , 855 , maintaining that 7 % stock was exchanged for 6 % stock and that the ...
Σελίδα 253
... taxable dividend that they have been disallowed by the Tax Court . Both these arguments assume what they wish to prove . These detours go in cir- mate destination . [ 4,5 ] The other attempt is based on what Okonite calls an " estoppel ...
... taxable dividend that they have been disallowed by the Tax Court . Both these arguments assume what they wish to prove . These detours go in cir- mate destination . [ 4,5 ] The other attempt is based on what Okonite calls an " estoppel ...
Σελίδα 922
... taxable years beginning after December 31 , 1939 , reads as follows : " ( 3 ) Taxable year less than twelve months . " ( A ) General rule . If the taxable year is a period less than twelve months the excess profits net income for such ...
... taxable years beginning after December 31 , 1939 , reads as follows : " ( 3 ) Taxable year less than twelve months . " ( A ) General rule . If the taxable year is a period less than twelve months the excess profits net income for such ...
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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