The Federal ReporterWest Publishing Company, 1931 |
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Σελίδα 460
... charged off an equal amount for de- preciation for each year during the period to June 30 , 1916 , and determined the accrued depreciation for the years in question to be $ 202,475.90 greater than the amount shown on plaintiff's books ...
... charged off an equal amount for de- preciation for each year during the period to June 30 , 1916 , and determined the accrued depreciation for the years in question to be $ 202,475.90 greater than the amount shown on plaintiff's books ...
Σελίδα 461
... charged off on the books . We have repeatedly held that depreciation is a question of fact and that a readjustment of the depreciation reserve , re- sulting in a reduction of invested capital , may not be based merely on a formula or ...
... charged off on the books . We have repeatedly held that depreciation is a question of fact and that a readjustment of the depreciation reserve , re- sulting in a reduction of invested capital , may not be based merely on a formula or ...
Σελίδα 753
... charged that the defendant on the 9th day of August , 1921 , at Laconia in the said district of New Hampshire , and within the jurisdiction of the court , without having received a permit from the Commissioner of Internal Revenue so to ...
... charged that the defendant on the 9th day of August , 1921 , at Laconia in the said district of New Hampshire , and within the jurisdiction of the court , without having received a permit from the Commissioner of Internal Revenue so to ...
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action affirmed agreement alleged amount appellee applied assessment bank bankruptcy Bates county Board of Tax bonds Brazil cash cent certificate charged Circuit Court Circuit Judge City Commissioner of Internal Company consignee contract corporation Court of Appeals creditors Cumberland Glass decision deduction defendant deposit determined District Court District Judge dividend Emma Nevada evidence fact fendant filed funds habeas corpus held income tax infringement interest Internal Revenue issued judgment June 30 jury liability ment National Prohibition Act opinion overassessment overpayment paid pany parties patent payment petition petitioner plaintiff preferred stock prior prior art purpose question railroad received Revenue Act Seminole County shares Stat statute stockholders suit surety Tax Appeals taxable taxpayer testimony thereof tiff tion trust U. S. Atty United States C. C. A. USCA waiver warehouses York City