Supreme Court Reporter, Volum 55,Utgave 13West Publishing Company, 1935 |
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Side 660
... income for ward held a " personal expense " which was not de- ductible in computing income tax of ward , and not a " business expense " which was de- ductible ( Revenue Act 1924 , §§ 214 ( a ) ( 1 ) , 215 ( a ) ( 1 ) , 26 USCA §§ 955 ...
... income for ward held a " personal expense " which was not de- ductible in computing income tax of ward , and not a " business expense " which was de- ductible ( Revenue Act 1924 , §§ 214 ( a ) ( 1 ) , 215 ( a ) ( 1 ) , 26 USCA §§ 955 ...
Side 697
... income and in part to adjustments not here in contro- versy . No deduction was allowed by the Com- missioner from the amount of $ 200,117.09 on account of the value of the decedent's inter- est in the partnership at his death . " 6 F ...
... income and in part to adjustments not here in contro- versy . No deduction was allowed by the Com- missioner from the amount of $ 200,117.09 on account of the value of the decedent's inter- est in the partnership at his death . " 6 F ...
Side
... income so as to require tax to be com- puted on net profit or loss of the segregated transactions of such year taken in their entire- ty , and commissioner's use of " first - in , first - out " regulation was not erroneous , especially ...
... income so as to require tax to be com- puted on net profit or loss of the segregated transactions of such year taken in their entire- ty , and commissioner's use of " first - in , first - out " regulation was not erroneous , especially ...
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