The Federal ReporterWest Publishing Company, 1942 |
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Resultados 1-3 de 81
Página 361
... distributed in liquidation by corporations suit . Possibly that is true , for those states the part of such distribution which is prop- do indeed have large governmental powers ; erly chargeable to earnings or profits ac- but so have ...
... distributed in liquidation by corporations suit . Possibly that is true , for those states the part of such distribution which is prop- do indeed have large governmental powers ; erly chargeable to earnings or profits ac- but so have ...
Página 364
... distributed to the shareholders and become income in their hands subject to taxation ; and that when Section 27 ( f ) is so interpreted , it does not cover a tax- free distribution from one corporation to another which does not involve ...
... distributed to the shareholders and become income in their hands subject to taxation ; and that when Section 27 ( f ) is so interpreted , it does not cover a tax- free distribution from one corporation to another which does not involve ...
Página 1092
... distributed in liquidation by corpora- tions the part of such distribution which is properly chargeable to earnings or profits ac- cumulated after February 28 , 1913 , shall , for purposes of computing the dividends paid cred- it , be ...
... distributed in liquidation by corpora- tions the part of such distribution which is properly chargeable to earnings or profits ac- cumulated after February 28 , 1913 , shall , for purposes of computing the dividends paid cred- it , be ...
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action affirmed alleged amount appellee application Asst Atty Bank Bankruptcy Board of Tax bonds cause certificate Circuit Court Circuit Judge claims Commissioner of Internal Company contract corporation counsel Court of Appeals decision decree defendant distribution District Court District of Columbia dividends employees evidence F.Supp fact Federal filed Fur Farms habeas corpus handbill held Helvering holders income Internal Revenue issue Jones Act judgment jurisdiction jury L.Ed Labor Relations Act Labor Relations Board liability matter ment mortgage National Labor Relations negligence nitrocellulose owner paid parties patent payment Permanent Edition petition petitioner plaintiff prior prior art proceeding purchase question railroad receivership reorganization res ipsa loquitur Revenue Act rule S.Ct Section securities settlor Stat statute stockholders suit supra Tax Appeals taxable taxpayer tion trial court trust union United viscosity Wallace Groves Words and Phrases York City