American Law Reports Annotated, Том 99Lawyers Co-operative Publishing Company, 1935 |
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Сторінка 469
... received is taxable income . And although property received as a gift is not itself taxable income to the do- nee , the gain received from its subse- quent sale by the donee is taxable . Rice v . Eisner ( 1926 ; C. C. A. 2d ) 16 F. ( 2d ) ...
... received is taxable income . And although property received as a gift is not itself taxable income to the do- nee , the gain received from its subse- quent sale by the donee is taxable . Rice v . Eisner ( 1926 ; C. C. A. 2d ) 16 F. ( 2d ) ...
Сторінка 485
... received the check or draft for collection and a case where the bank received the item for deposit , and that , inasmuch as the nonliability of the bank - or right of the bank to charge the item back to the depositor if not collect- ed ...
... received the check or draft for collection and a case where the bank received the item for deposit , and that , inasmuch as the nonliability of the bank - or right of the bank to charge the item back to the depositor if not collect- ed ...
Сторінка 627
... received there- after were entirely income . Although the reasoning of these cases is still applicable , under the statute quoted , in the case of pur- chased annuities , it should be noted that it has subsequently been held by the ...
... received there- after were entirely income . Although the reasoning of these cases is still applicable , under the statute quoted , in the case of pur- chased annuities , it should be noted that it has subsequently been held by the ...
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action affirmed agent agreed agreement alleged amount annotation appeal applied appointed authority bank building cause charge claim collection commission Commissioner condition Constitution construction contract contractor corporation court created damages death decision defendant deposit duty effect evidence ex rel existence fact facto fixed Frauds furnished give given ground hearing held holding income infra injury intention interest judge judgment land lease lessee liability limitation loss materials meaning ment negligence notice operation opinion original owner paid parties pass payment person plaintiff present principal promise purchaser question reason received reference removal rent result rule statute supra term thereof tion tort trust United unless valid witnesses