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Σελίδα 245
There was certainly no evi- dence that such proceeds had not been included in gross income . [ 3 ] We shall not say that the Tax Court was required to base a finding upon the evidence produced , but we do say that , if the court was ...
There was certainly no evi- dence that such proceeds had not been included in gross income . [ 3 ] We shall not say that the Tax Court was required to base a finding upon the evidence produced , but we do say that , if the court was ...
Σελίδα 421
138 F.2d 419 gust 5 , 1940 , must be included , and. puted and including the last day of the number constituting the specified period . Thus , if an act is to take effect in thirty days from and after its passage , passing on the 1st ...
138 F.2d 419 gust 5 , 1940 , must be included , and. puted and including the last day of the number constituting the specified period . Thus , if an act is to take effect in thirty days from and after its passage , passing on the 1st ...
Σελίδα 554
The question in this case is whether the proceeds of certain insurance policies should be included in the gross estate of the decedent for federal estate tax purposes . The decedent , Frederick Bodell , took out eight policies of ...
The question in this case is whether the proceeds of certain insurance policies should be included in the gross estate of the decedent for federal estate tax purposes . The decedent , Frederick Bodell , took out eight policies of ...
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TABLE OF CONTENTS | 241 |
Tables of Cases Reported XV | 373 |
Text of Opinions 1 | 617 |
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action Administrator affirmed alleged amended amount appeal appellee application Atty authority Bank Board cause charge Circuit Court Circuit Judge City claim commerce Commissioner Company compensation considered Constitution contract Corporation counsel count Court of Appeals criminal decision defendant denied determined directed dismissed District Court effect employees entered entitled evidence fact Federal filed finding force further Government granted hearing held holding included income insured intent interest Internal Revenue involved issue judgment jury L.Ed matter means ment motion National Labor Relations operation opinion paid parties patent payment person petition petitioner plaintiff present proceeding proof question reason received record referred refusal respect result rule S.Ct Stat statement statute suit taken term tion trial trust United witness