The Federal ReporterWest Publishing Company, 1958 |
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Αποτελέσματα 1 - 3 από τα 63.
Σελίδα 181
... INTERNAL REV- ENUE , Respondent . ESTATE of Mary Lois K. MCINTOSH , deceased , Eugene Kilpatrick Perry , Transferee , Petitioner , V. COMMISSIONER OF INTERNAL REV . ENUE , Respondent . Nos . 321-323 , Dockets 24345-24347 . United States ...
... INTERNAL REV- ENUE , Respondent . ESTATE of Mary Lois K. MCINTOSH , deceased , Eugene Kilpatrick Perry , Transferee , Petitioner , V. COMMISSIONER OF INTERNAL REV . ENUE , Respondent . Nos . 321-323 , Dockets 24345-24347 . United States ...
Σελίδα 392
... Internal Revenue Code of 1939 . 3 The Government's position may be stated as follows : Section 23 ( c ) ( 1 ) ( D ) of the Internal Revenue Code of 19394 expressly pro- vides that federal estate taxes are not deductible as an " ordinary ...
... Internal Revenue Code of 1939 . 3 The Government's position may be stated as follows : Section 23 ( c ) ( 1 ) ( D ) of the Internal Revenue Code of 19394 expressly pro- vides that federal estate taxes are not deductible as an " ordinary ...
Σελίδα 400
... Internal Revenue 651 In determining whether a loan gives rise to an " indebtedness " which will justify a tax deduction in the event of its loss , taxpayer's motive is not the crucial factor , the incidence of taxation depending upon ...
... Internal Revenue 651 In determining whether a loan gives rise to an " indebtedness " which will justify a tax deduction in the event of its loss , taxpayer's motive is not the crucial factor , the incidence of taxation depending upon ...
Περιεχόμενα
TABLE OF CONTENTS | 10 |
Judges VII | 10 |
Admiralty Rules XLIV | 10 |
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action affirmed agent agree agreement alleged amended amount appellant appellee application attorney authority Board cause charge Chief Judge Circuit Judge Cite as 248 claim Commission Company constitutional contract corporation counsel County Court of Appeals decision defendant denied determination directed District Court effect employee entered evidence execution fact Federal fees filed findings force further Government granted ground hearing held hold interest Internal issue judgment jurisdiction jury L.Ed land liability limited March matter means ment motion named officers operation opinion paid party passport payment period person petition petitioner plaintiff present prior proceedings question reason received record referred regulations Relations respect result rule S.Ct sentence Stat statement statute suit supra testimony tion trial court union United violation witness York