American Law Reports Annotated, Том 144Lawyers Co-operative Publishing Company, 1943 |
З цієї книги
Результати 1-3 із 61
Сторінка 356
... INTERNAL REVENUE v . SHAPIRO ( CCA 6th ) ( reported herewith ) ante , 349 . The gain realized on the sale by a retiring general partner to the other partners of his interest in a limited partnership engaged in the business of buying and ...
... INTERNAL REVENUE v . SHAPIRO ( CCA 6th ) ( reported herewith ) ante , 349 . The gain realized on the sale by a retiring general partner to the other partners of his interest in a limited partnership engaged in the business of buying and ...
Сторінка 1057
... Internal Revenue ( 1942 ; CCA 9th ) 130 F ( 2d ) 276 . In an ordinary trust , the benefici- aries are in no real sense " associated " in the conduct of the trust affairs , and consequently an ordinary trust does not become an ...
... Internal Revenue ( 1942 ; CCA 9th ) 130 F ( 2d ) 276 . In an ordinary trust , the benefici- aries are in no real sense " associated " in the conduct of the trust affairs , and consequently an ordinary trust does not become an ...
Сторінка 1059
... Internal Revenue V. Gibbs - Preyer Trusts ( 1941 ; CCA 6th ) 117 F 619 , wherein it was contended by the commissioner that the purpose of a trust's creation and its taxability as an association was to be determined from the lan- guage ...
... Internal Revenue V. Gibbs - Preyer Trusts ( 1941 ; CCA 6th ) 117 F 619 , wherein it was contended by the commissioner that the purpose of a trust's creation and its taxability as an association was to be determined from the lan- guage ...
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