Supreme Court Reporter, Volum 53West Publishing Company, 1933 |
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Resultat 1-3 av 77
Side 414
... income as determined under section 301 was excessive , and that the ratio of tax to net income obtained by the Commissioner by comparison with the taxes of other rep- resentative corporations , as provided in sec- tion 328 , was too ...
... income as determined under section 301 was excessive , and that the ratio of tax to net income obtained by the Commissioner by comparison with the taxes of other rep- resentative corporations , as provided in sec- tion 328 , was too ...
Side 428
... income from real estate sold on installment plan may exclude amount of assumed mortgages and payments there- on in determining contract price and moneys received by vendor ( Revenue Act 1926 , §§ 212 ( b , d ) , 232 , 26 USCA §§ 953 ( b ...
... income from real estate sold on installment plan may exclude amount of assumed mortgages and payments there- on in determining contract price and moneys received by vendor ( Revenue Act 1926 , §§ 212 ( b , d ) , 232 , 26 USCA §§ 953 ( b ...
Side 766
... income of A as the income of B. The facts here show that Wells created certain irrevocable trusts . He retained no vestige of title to , interest in , or control over , the property transferred to the trustee . The result was a present ...
... income of A as the income of B. The facts here show that Wells created certain irrevocable trusts . He retained no vestige of title to , interest in , or control over , the property transferred to the trustee . The result was a present ...
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26 USCA 49 USCA affirmed amended appellees application assessment Attorney Bank Burnet capital carrier Circuit Court Circuit denied claim coal Commis Commission Commissioner of Internal common carriers Company complainant Congress Constitution contract corporation County Court of Ap Court of Appeals creditors decision defendants Digests and Indexes District Court ex rel fact federal filed Fourteenth Amendment granted held income interest Internal Revenue Interstate Commerce Interstate Commerce Act Interstate Commerce Commission Irving Trust Co judgment jurisdiction jury Justice Key Number Digests Mann Act ment Messrs opinion payment peals peti Petition for writ petitioner plaintiff proceedings provisions purpose question Railroad rari rates regulations respondent Revenue Act rule Sherman Anti-Trust Act sion statute suit supra Supreme Court taxpayer tion tioner topic and KEY trial Trust United States Circuit United States Mem Washington writ of certio writ of certiorari York City