The Federal ReporterWest Publishing Company, 1950 |
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Página 134
... income from all sources , notwithstanding that taxes imposed on company by United States for such years were based on gross amount of income . 26 U.S.C.A. §§ 131 ( b , h ) , 207 ( a ) ( 2 ) ; Revenue Act 1943 , § 130 ( c ) , 26 U.S.C.A. ...
... income from all sources , notwithstanding that taxes imposed on company by United States for such years were based on gross amount of income . 26 U.S.C.A. §§ 131 ( b , h ) , 207 ( a ) ( 2 ) ; Revenue Act 1943 , § 130 ( c ) , 26 U.S.C.A. ...
Página 410
... income from current installment sales on the ac- crual basis . More particularly , the aggre- gate amount of such income , including de- ferred installments which would not be col- lected until subsequent years , became excess profits ...
... income from current installment sales on the ac- crual basis . More particularly , the aggre- gate amount of such income , including de- ferred installments which would not be col- lected until subsequent years , became excess profits ...
Página 411
... income of sellers of personal property on the install- ment plan during the war years even the inevitable ' bunching ' of the income of concerns in that business caused by the impact of the war economy upon them , was what Congress ...
... income of sellers of personal property on the install- ment plan during the war years even the inevitable ' bunching ' of the income of concerns in that business caused by the impact of the war economy upon them , was what Congress ...
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action affirmed agreement alleged amended amount appellant's appellee application April April 11 Attorney award Board cause certiorari charge Chief Judge Circuit Judge Cite as 181 Civil Procedure claims clause Code Commissioner Company contract corporation counsel Court of Appeals CURIAM decision defendant denied dismissed District Court District Judge employees evidence excess profits tax F.Supp fact Federal fendant filed habeas corpus held income indictment insured Internal Revenue invention issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor liability ment motion Motors negligence North Dakota operation opinion parties Patent Office petition petitioner plaintiff prior art proceedings purpose question reason remanded S.Ct Santa Fe Section Stat statute suit summary judgment supra Supreme Court Tax Court taxpayer tion trade-mark trial court trust United States Attorney United States Court United States District verdict vessel violation Washington York City