The Federal ReporterWest Publishing Company, 1951 |
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Σελίδα 346
... income tax , whether receipts were gifts for purpose of daughters ' income taxes was primarily a question of fact to be resolved upon peculiar circumstances of the case , and depended upon real intent of parties as disclosed by facts ...
... income tax , whether receipts were gifts for purpose of daughters ' income taxes was primarily a question of fact to be resolved upon peculiar circumstances of the case , and depended upon real intent of parties as disclosed by facts ...
Σελίδα 1079
... income tax avoid- ance by anticipatory assignment of income un- der pretense of farming and conducting a part- nership . - Batman v . C. I. R. , 189 F.2d 107 . V. INCOME TAXES . ( A ) IN GENERAL . 233. Construction of income tax laws in ...
... income tax avoid- ance by anticipatory assignment of income un- der pretense of farming and conducting a part- nership . - Batman v . C. I. R. , 189 F.2d 107 . V. INCOME TAXES . ( A ) IN GENERAL . 233. Construction of income tax laws in ...
Σελίδα 1087
... income taxes was easier because of filial relationship . 26 U.S.C.A. §§ 22 ( a ) , 23 ( a ) ( 1 ) ( A ) .- Smith v . Manning , 189 F.2d 345 . 2127 . Expenses . C.A.N.J. Burden of showing that salaries paid are reasonable and hence ...
... income taxes was easier because of filial relationship . 26 U.S.C.A. §§ 22 ( a ) , 23 ( a ) ( 1 ) ( A ) .- Smith v . Manning , 189 F.2d 345 . 2127 . Expenses . C.A.N.J. Burden of showing that salaries paid are reasonable and hence ...
Περιεχόμενα
TABLE OF CONTENTS | 761 |
Federal Rules of Criminal Procedure XLV | 768 |
Text of Opinions 1 | 808 |
Πνευματικά δικαιώματα | |
1 άλλες ενότητες δεν εμφανίζονται
Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
affirmed agreement alleged amended appellant's appellee application Asst bank bankrupt bankruptcy certiorari charge Chief Judge Circuit Judge Cite as 189 claim Commission Commissioner Company complaint contract Corp corporation counsel Court of Appeals cyclopentane damages decision declaratory judgment defendant defendant's denied determination dismissed District Court District Judge employees entitled evidence F.Supp fact Federal filed Globar guilty habeas corpus held income indictment injury Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed liability libel lien loco parentis ment Moltke motion National Labor Relations officers opinion paid parties patent person petition petitioner plaintiff prior prior art proceedings Puerto Rico purchase question reason rule Rutkin S.Ct Section Stansen Stat statute suit summary judgment supra Tax Court taxpayer testified testimony thermoplastic tion trade-mark trial court U. S. Atty United States Court United States District vessel