American Law Reports Annotated, Том 130Lawyers Co-operative Publishing Company, 1941 |
З цієї книги
Результати 1-3 із 53
Сторінка 222
... BTA ( F ) 1412 , a corporation was held entitled to a bad debt deduction for 1922 , where it did not install a proper accounting system until 1923 . Upon installing the new system , the corporation rewrote its books for ear- lier years ...
... BTA ( F ) 1412 , a corporation was held entitled to a bad debt deduction for 1922 , where it did not install a proper accounting system until 1923 . Upon installing the new system , the corporation rewrote its books for ear- lier years ...
Сторінка 385
... F Supp 554 , supra , to indi- cate a departure from the earlier cases . But the difficulty with this conten- tion is ... BTA ( F ) 837 ( appeal dismissed in ( 1933 ; CCA 5th ) 112 F ( 2d ) 169 ) ; Duval v . Commissioner of Internal ...
... F Supp 554 , supra , to indi- cate a departure from the earlier cases . But the difficulty with this conten- tion is ... BTA ( F ) 837 ( appeal dismissed in ( 1933 ; CCA 5th ) 112 F ( 2d ) 169 ) ; Duval v . Commissioner of Internal ...
Сторінка 392
... F ( 2d ) 933 , which affirmed ( 1931 ; DC ) 53 F ( 2d ) 211 ) ; Donald v . J. J. White Lumber Co. ( 1934 ; CCA 5th ) ... BTA 874 ) ; Portage Silica Co. v . Commissioner of Internal Revenue ( 1937 ; CCA 6th ) 89 F ( 2d ) 958 ( affirming ...
... F ( 2d ) 933 , which affirmed ( 1931 ; DC ) 53 F ( 2d ) 211 ) ; Donald v . J. J. White Lumber Co. ( 1934 ; CCA 5th ) ... BTA 874 ) ; Portage Silica Co. v . Commissioner of Internal Revenue ( 1937 ; CCA 6th ) 89 F ( 2d ) 958 ( affirming ...
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affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F Cal App capital cash dividend cause of action cemetery charge-off claim clause Commissioner of Internal contract corporation corpus court damages death decision declared deed defendant dends divi duces tecum earnings enacting clause estopped estoppel evidence F Supp fact fendant held income tax infra injury intact value interest Internal Revenue judgment jurisdiction jury land liability lien liquor LRA NS Massachusetts rule ment Misc mortgage NJ Eq paid party payment Pennsylvania rule person plaintiff plead the statute preferred stock prior question remainderman replevin res judicata shares St Rep stat statute of limitations stock dividend stockholders subpoena subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari