The Federal ReporterWest Publishing Company, 1953 |
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Página 230
... Internal Revenue 488 To constitute exchange of corporation's property for another corporation's stock without recognition of gain or loss under Internal Revenue Act , there must be a re- organization as defined therein , corporation ...
... Internal Revenue 488 To constitute exchange of corporation's property for another corporation's stock without recognition of gain or loss under Internal Revenue Act , there must be a re- organization as defined therein , corporation ...
Página 259
... Internal Revenue 572 Decision affirmed in part ; reversed in part . deductions from gross income , whether sal- aries paid by taxpayer were reasonable is Employees , who were on a cash basis question of fact . 26 U.S.C.A. § 23 ( a ) ( 1 ) ...
... Internal Revenue 572 Decision affirmed in part ; reversed in part . deductions from gross income , whether sal- aries paid by taxpayer were reasonable is Employees , who were on a cash basis question of fact . 26 U.S.C.A. § 23 ( a ) ( 1 ) ...
Página 358
... INTERNAL REVENUE . No. 11685 . United States Court of Appeals Sixth Circuit . April 16 , 1953 . Petition to review decision of tax court of the United States raising question wheth- er the tax court had erred in imposing pen- alty for ...
... INTERNAL REVENUE . No. 11685 . United States Court of Appeals Sixth Circuit . April 16 , 1953 . Petition to review decision of tax court of the United States raising question wheth- er the tax court had erred in imposing pen- alty for ...
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affirmed agreement alleged amended amount appellant's appellee application asserted Asst attorney cause of action certiorari charge Chief Judge Circuit Judge Cite as 203 Civil Procedure claim Commission Commissioner Company Congress constituted contract corporation counsel Court of Appeals criminal defendant defendant's District Court district judge District of Columbia employees enforcement entitled evidence F.Supp fact Federal filed finding Graham-Paige habeas corpus Harahan Bridge held income indictment Internal Revenue issue judgment jurisdiction jury Kaiser-Frazer KEY NUMBER SYSTEM L.Ed Labor Relations Board ment motion National Labor Relations negligence Ohio opinion parties patent payment Pennsylvania petition petitioner plaintiff proceeding question railroad reasonable record refusal regulations respondent rule Runnels County S.Ct Section Stat statute stockholders supra Supreme Court Tax Court taxpayer tion trial court trust U. S. Atty unfair labor practice union United States Court verdict violation Washington witness