The Federal ReporterWest Publishing Company, 1943 |
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Σελίδα 245
... taxpayer's favor . There- after , it entered a new decision , 41 B.T.A. 986 , determining that the overpayment was barred from allowance by the statute of limitations . The taxpayer now , in its pe- tition to review the new decision ...
... taxpayer's favor . There- after , it entered a new decision , 41 B.T.A. 986 , determining that the overpayment was barred from allowance by the statute of limitations . The taxpayer now , in its pe- tition to review the new decision ...
Σελίδα 307
... taxpayer to others in the knowledge that they could never be repaid and certainly not within the current year in which the taxpayer promptly charged them off were not deductible as " bad debts " in determining taxpayer's taxable income ...
... taxpayer to others in the knowledge that they could never be repaid and certainly not within the current year in which the taxpayer promptly charged them off were not deductible as " bad debts " in determining taxpayer's taxable income ...
Σελίδα 1108
... taxpayer's suit to recover capital stock tax on ground that taxpayer was not doing business during tax years involved which ground was not assigned as basis for claim for refund goes to the scope of the tax- payer's right of action ...
... taxpayer's suit to recover capital stock tax on ground that taxpayer was not doing business during tax years involved which ground was not assigned as basis for claim for refund goes to the scope of the tax- payer's right of action ...
Περιεχόμενα
TABLE OF CONTENTS | 9 |
Judges VII | 11 |
Federal Rules of Civil Procedure XLV | 11 |
Πνευματικά δικαιώματα | |
2 άλλες ενότητες δεν εμφανίζονται
Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
action affirmed agreement alleged amended amount appellant appellant's appellee application Atty bank bankruptcy Board of Tax certiorari charge Circuit Court Circuit Judge claims commerce Commission Commissioner of Internal Company contract corporation Court of Appeals creditors debtor decision deduction defendant definitions denied District Court dividends employees engineers evidence fact Fair Labor Standards Federal Federal Trade Commission fee simple filed habeas corpus hearing Helvering Hogle income interest Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations Board ment motion National Labor Relations paid parties Pat.App patent payment Permanent Edition person petition petitioner plaintiff preferred stock premiums prior prior art proceedings question Railway Labor Act res judicata Rev.Acts Revenue Act 1936 rule S.Ct Section settlor Stat statute supra Tax Appeals taxable taxpayer Territory of Hawaii tion trade-mark trust United Words and Phrases