American Law Reports Annotated, Том 105Lawyers Co-operative Publishing Company, 1936 |
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Сторінка 780
... received from other corporations , being appli- cable only to " taxable dividends . " And in Ward M. Canaday v . Com- missioner of Internal Revenue ( 1933 ) 29 B. T. A. ( F. ) 355 ( affirmed in ( 1935 ; C. C. A. 3d ) 76 F. ( 2d ) 278 ) ...
... received from other corporations , being appli- cable only to " taxable dividends . " And in Ward M. Canaday v . Com- missioner of Internal Revenue ( 1933 ) 29 B. T. A. ( F. ) 355 ( affirmed in ( 1935 ; C. C. A. 3d ) 76 F. ( 2d ) 278 ) ...
Сторінка 782
... received cannot be used as the basis for determining gain or loss on its disposition , since part of such cost must be allocated to the stock received as a dividend . Chapman v . United States ( 1927 ) 63 Ct . Cl . ( F. ) 106 ( writ of ...
... received cannot be used as the basis for determining gain or loss on its disposition , since part of such cost must be allocated to the stock received as a dividend . Chapman v . United States ( 1927 ) 63 Ct . Cl . ( F. ) 106 ( writ of ...
Сторінка 788
... received as dividend , or of stock in respect of which stock dividend was received . It In Parker v . Commissioner of Cor- porations & Taxn . ( 1927 ) 258 Mass . 379 , 155 N. E. 177 , a stock dividend in preferred stock was declared on ...
... received as dividend , or of stock in respect of which stock dividend was received . It In Parker v . Commissioner of Cor- porations & Taxn . ( 1927 ) 258 Mass . 379 , 155 N. E. 177 , a stock dividend in preferred stock was declared on ...
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action affirmed agreement alleged amendment amount annotation anticipatory breach appeal application assessment Asso authority bank bonds breach capital stock cent certificate claim commerce clause common law compensation Constitution contract contractor court of equity crossing defendant deposit depositor Dewey L domicil dower duty effect election employee evidence ex rel fact Federal fertilizer foreign corporation funds held highway holders imposed infra inheritance tax injury inter interest interstate business interstate commerce intrastate investment judgment liability ment mortgage pany party payment person plaintiff ployee poration premium purchase question quiet title R. C. L. title railroad company reinstatement rule Sheppard Point sion stat statute statutory stockholders supra Teleg termination of employment testator thereof tion trial court valid voting trust widow writ of certiorari