The Federal ReporterWest Publishing Company, 1948 |
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Σελίδα 60
... determination under the income tax laws requires inclusion in gross income of an item which was erroneously included in gross income of the taxpayer for another taxable year could not be in- voked by taxpayer to remove bar of limita ...
... determination under the income tax laws requires inclusion in gross income of an item which was erroneously included in gross income of the taxpayer for another taxable year could not be in- voked by taxpayer to remove bar of limita ...
Σελίδα 64
... determination of the Dis- trict Court did not determine the basis of the shares for any purpose whatever . The question before the court was whether peti- tioner had a recognizable gain on the re- ceipt of the shares in 1931. The ...
... determination of the Dis- trict Court did not determine the basis of the shares for any purpose whatever . The question before the court was whether peti- tioner had a recognizable gain on the re- ceipt of the shares in 1931. The ...
Σελίδα 273
... determination of the Tax Court . Section 732 ( c ) provides : " If in the de- termination of the tax liability under this subchapter the determination of any ques- tion is necessary solely by reason of section 711 ( b ) ( 1 ) ( H ) ...
... determination of the Tax Court . Section 732 ( c ) provides : " If in the de- termination of the tax liability under this subchapter the determination of any ques- tion is necessary solely by reason of section 711 ( b ) ( 1 ) ( H ) ...
Περιεχόμενα
TABLE OF CONTENTS | 3 |
Judges VII | 9 |
Federal Rules of Civil Procedure XLV | 9 |
Πνευματικά δικαιώματα | |
1 άλλες ενότητες δεν εμφανίζονται
Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
action Administrator affirmed agreement alleged allowed amended amount appeal appellee application authority basis Board brief cause charged Circuit Judge Cite as 163 City claim Code commerce Commission Company considered constituted contention contract Control corporation costs counsel count criminal damages decision defendant denied determination directed District Court effect employees entered entitled established evidence fact Fair Federal filed finding ground held hold income interest involved issue judgment jurisdiction jury L.Ed Labor limited March mark matter means ment Michigan motion operation opinion paid parties patent payment period person petition plaintiff present proceeding purchase question reason record referred regulation Relations respect respondent result rule S.Ct Securities statute suit taxpayer testimony tion trial trust union United violation witness York