American Law Reports Annotated, Том 101Lawyers Co-operative Publishing Company, 1936 |
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Сторінка 204
... transaction for income tax purposes ? The annotation is concerned only with transactions which are otherwise valid and lawful and are entered into prior to the incurring of liability for the tax . It is not concerned with il- legal ...
... transaction for income tax purposes ? The annotation is concerned only with transactions which are otherwise valid and lawful and are entered into prior to the incurring of liability for the tax . It is not concerned with il- legal ...
Сторінка 211
... transaction was the same for income tax purposes though the first corporation had sold the stock directly and given the tax- payer the profit as a dividend , the court held that there was no " reorgan- ization " within the contemplation ...
... transaction was the same for income tax purposes though the first corporation had sold the stock directly and given the tax- payer the profit as a dividend , the court held that there was no " reorgan- ization " within the contemplation ...
Сторінка 357
... transaction involving an inter- state shipment of an article into a state , with an agreement by the seller thereof to install such article for the purchaser , is within the control of the state into which such article is shipped and ...
... transaction involving an inter- state shipment of an article into a state , with an agreement by the seller thereof to install such article for the purchaser , is within the control of the state into which such article is shipped and ...
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action agreement alimony alleged amount annotation appeal assets Asso bank bonds purchased cent bond claim Commissioner of Internal contract Corp corpus County court of equity creditors damages dealer debt decree defendant deposit discount divorce entitled equitable estoppel ex rel fact fendant foreign corporation grantee held Helvering husband interest Internal Revenue investment value involved Iowa judgment land lease liability lien maturity ment milk mort mortgage mortgagor Okla owner paid parties payment person plaintiff poration premises provision question repurchase res judicata rule sell service of process settlor sold statute Statute of Frauds Statute of Limitations stockholders subscriber subscription suit supra tenant Thalhimer thereof tion transaction treasury stock trust receipt ultra vires valid vote Wash wife writ of certiorari York Mfg