The Federal ReporterWest Publishing Company, 1963 |
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Página 26
... assets of the partnership are not sufficient to dis- charge partnership liabilities . It was stipulated that the assets were sufficient at the time the loan was made . The statute goes on to provide that the receiving of security under ...
... assets of the partnership are not sufficient to dis- charge partnership liabilities . It was stipulated that the assets were sufficient at the time the loan was made . The statute goes on to provide that the receiving of security under ...
Página 202
... assets by liquidating corporations and sales of as- sets by shareholders to whom assets have been distributed in liquidation . 26 U.S. C.A. ( I.R.C.1954 ) § 337 ( a ) . 3. Internal Revenue 1803 United States does not have to take futile ...
... assets by liquidating corporations and sales of as- sets by shareholders to whom assets have been distributed in liquidation . 26 U.S. C.A. ( I.R.C.1954 ) § 337 ( a ) . 3. Internal Revenue 1803 United States does not have to take futile ...
Página 206
... assets by a liquidating corporation and the sale of assets by shareholders to whom the assets had been distributed in liquidation . Section 337 was thus in- tended to erase a formalistic inequity and not to create one . We find no ...
... assets by a liquidating corporation and the sale of assets by shareholders to whom the assets had been distributed in liquidation . Section 337 was thus in- tended to erase a formalistic inequity and not to create one . We find no ...
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Términos y frases comunes
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