American Law Reports Annotated, Том 150Lawyers Co-operative Publishing Company, 1944 |
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Сторінка 755
... interest becoming due and payable to it in such year on bonds and other obligations of an insolvent foreign subsidiary , but such interest being of extremely doubtful collectibility , only the amount actually paid the taxpayer need be ...
... interest becoming due and payable to it in such year on bonds and other obligations of an insolvent foreign subsidiary , but such interest being of extremely doubtful collectibility , only the amount actually paid the taxpayer need be ...
Сторінка 756
... interest was collectible , such part would have been taxable in such year and should have been returned as in- come for that year . Interest accrued in a certain tax year on the books of a corporate tax- payer on the accrual basis which ...
... interest was collectible , such part would have been taxable in such year and should have been returned as in- come for that year . Interest accrued in a certain tax year on the books of a corporate tax- payer on the accrual basis which ...
Сторінка 757
... interest , that the taxpayer actu- ally accrued the interest , and that the mere fact of the nonpayment of the interest in the next year when due and payable or thereafter was insuffi- cient to show that it was not properly accrued . In ...
... interest , that the taxpayer actu- ally accrued the interest , and that the mere fact of the nonpayment of the interest in the next year when due and payable or thereafter was insuffi- cient to show that it was not properly accrued . In ...
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action adverse possession affirmed alleged amount annotation appeared applied appointment authority bailee Bank bond cause claim compensation concerning conclusive condition constitute contract corporation County court damages debt decision decree deed defendant denied determined domicil donee easement effect employee entitled evidence execution exercise fact Ford former given ground held highway holding injury interest involved Iowa issue judg judgment land liability lien limitations Mass matter ment mortgage negligence officer operate opinion owner parties payment period person plaintiff possession prior proceeding provisions question reason record recover res judicata result rule sion specific statement statute street subsequent sufficient suit supra SW 2d taken taking tion trespass trial trust United valid York