The Federal ReporterWest Publishing Company, 1930 |
Αναζήτηση στο βιβλίο
Αποτελέσματα 1 - 3 από τα 78.
Σελίδα 179
... taxpayers and transferees by referring to the liability of the latter as " the liability , at law or in equity , of a transferee of prop- erty of a taxpayer , in respect of the tax imposed upon the taxpayer . " But section 280 directs ...
... taxpayers and transferees by referring to the liability of the latter as " the liability , at law or in equity , of a transferee of prop- erty of a taxpayer , in respect of the tax imposed upon the taxpayer . " But section 280 directs ...
Σελίδα 346
... taxpayer's favor , and not before decision of taxpayer's appeal from deficiency assessment ( Revenue Act 1926 , § 284 ( a ) , 26 USCA § 1065 ( a ) . The statute provides that overpayment of income taxes shall be credited against any ...
... taxpayer's favor , and not before decision of taxpayer's appeal from deficiency assessment ( Revenue Act 1926 , § 284 ( a ) , 26 USCA § 1065 ( a ) . The statute provides that overpayment of income taxes shall be credited against any ...
Σελίδα 473
... taxpayer would have been sound . The corporation depleted its entire surplus accumulated since February 28 , 1913 , but that did not go to the shareholder , who was the taxpayer . What the taxpayer re- ceived consisted of obligations ...
... taxpayer would have been sound . The corporation depleted its entire surplus accumulated since February 28 , 1913 , but that did not go to the shareholder , who was the taxpayer . What the taxpayer re- ceived consisted of obligations ...
Άλλες εκδόσεις - Προβολή όλων
Συχνά εμφανιζόμενοι όροι και φράσεις
26 USCA action affirmed agreement alleged amended amount appellee application assessment Asst AUGUSTUS N bank bankrupt bankruptcy Board of Tax bond cars cause Cedarhurst cent charge Circuit Court Circuit Judge claim Commission Commissioner of Internal contract corporation Cosmos Club counsel Court of Appeals court of equity damages decree defendant defendant's directed verdict District Court District Judge equity error evidence fact Federal filed held income interest Internal Revenue issued judgment jurisdiction jury liability libelant license Mariners Harbor ment mortgage National Prohibition Act Ohio operation owner paid pany parties patent payment permit petition petitioner plaintiff plaintiffs in error port prior prior art purchase question received refund Revenue Act rule Shreveport Stat statute suit supra Supreme Court Tax Appeals taxpayer thereof tion trial trust U. S. Atty United United States ex Vanadium vessel York City