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Página 62
KEY NUMBER SYSTEM Nathan HAUPTMAN , Trustee , Petitioner- Appellant , V. DIRECTOR OF INTERNAL REVENUE , Raymond Zurawin , and Rose Zura- win , Respondents - Appellees . No. 167 , Docket 27127 . United States Court of Appeals Second ...
KEY NUMBER SYSTEM Nathan HAUPTMAN , Trustee , Petitioner- Appellant , V. DIRECTOR OF INTERNAL REVENUE , Raymond Zurawin , and Rose Zura- win , Respondents - Appellees . No. 167 , Docket 27127 . United States Court of Appeals Second ...
Página 70
Internal Revenue 1456 Administrative summons issued un- der Internal Revenue Code requiring in- dividual taxpayer to produce his books and records before Special Agent of In- ternal Revenue Service would not violate privilege against ...
Internal Revenue 1456 Administrative summons issued un- der Internal Revenue Code requiring in- dividual taxpayer to produce his books and records before Special Agent of In- ternal Revenue Service would not violate privilege against ...
Página 202
COMMISSIONER OF INTERNAL REV . ... Internal Revenue 365 , 618 , 1337 Where corporate taxpayer , on cash method of accounting , transferred , pur- suant to liquidation plan , all of its as- sets including three contracts on which income ...
COMMISSIONER OF INTERNAL REV . ... Internal Revenue 365 , 618 , 1337 Where corporate taxpayer , on cash method of accounting , transferred , pur- suant to liquidation plan , all of its as- sets including three contracts on which income ...
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action Affirmed agree agreement alleged amended amount appellant appellee application assets Atty authority basis Board brief cause charge Chief Judge Circuit Judge Cite as 309 City claim clause Commission Company considered constitutional contention contract corporation counsel count Court of Appeals Criminal decision defendant denied determination directed discharge District Court effect employees entered entitled error evidence fact Federal filed granted ground hearing held hold income indictment interest Internal issue judgment jury L.Ed Labor liability limited matter ment motion NUMBER operation opinion parties patent payment person petition petitioner plaintiff present prior proceeding question reasonable received record referred Relations result rule S.Ct sentence statement statute SYSTEM taxpayer testimony tion trial union United United States Court violation witness York