United States Supreme Court Reports, Volum 75Lawyers Co-operative Publishing Company, 1985 First series, books 1-43, includes "Notes on U.S. reports" by Walter Malins Rose. |
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Side 136
... deduction . Income Taxes §§ 40 , 94 - - - tax benefit rule deduction for business ex- nonbusiness use of asset pense 19. Nonbusiness use of an asset is inconsistent with a deduction for an or- dinary and necessary business expense under ...
... deduction . Income Taxes §§ 40 , 94 - - - tax benefit rule deduction for business ex- nonbusiness use of asset pense 19. Nonbusiness use of an asset is inconsistent with a deduction for an or- dinary and necessary business expense under ...
Side 151
... deduction , it will have deducted a dividend . Since the gen- eral structure of the corporate tax provisions does not permit deduction of dividends , the Commissioner con- cludes that the payment to the shareholders must be inconsistent ...
... deduction , it will have deducted a dividend . Since the gen- eral structure of the corporate tax provisions does not permit deduction of dividends , the Commissioner con- cludes that the payment to the shareholders must be inconsistent ...
Side 153
... deduction ; Congress was uncon- cerned that the corporations took a deduction for amounts that did not satisfy their tax liability . It appar- ently perceived the shareholders and the corporations as independent of one another , each ...
... deduction ; Congress was uncon- cerned that the corporations took a deduction for amounts that did not satisfy their tax liability . It appar- ently perceived the shareholders and the corporations as independent of one another , each ...
Innhold
Personnel of Supreme Court | ix |
Reference Table of Vol 460 US pages 204end | xxxv |
Cases Reported in Vol 460 US | cv |
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United States Supreme Court Reports, Volum 65;Volumer 254-256 United States. Supreme Court Uten tilgangsbegrensning - 1922 |
United States Supreme Court Reports, Volum 46 United States. Supreme Court Uten tilgangsbegrensning - 1921 |
United States Supreme Court Reports, Volum 12;Volumer 46-49 United States. Supreme Court Uten tilgangsbegrensning - 1901 |
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28 USCS 42 USCS 75 L Ed 96 S Ct action alleged amicus curiae applies attorney burden candidates cause certiorari Circuit denied claim Code Commerce Clause Congress consent Constitution contract contractors costs counsel Court of Appeals creditors criminal debtor decision decree deduction defendant discrimination dissenting District Court District of Columbia drug employees February 22 federal filed Fourth Amendment Government granted Ibid immunity imposed income interest issue judgment judicial Justice L Ed 2d Labor legislative ment motion Ohio opinion party person Peti Petition for writ Petitioner v United plaintiff price discrimination proceedings punitive damages reason records Rehnquist respondent Robinson-Patman Act Royer Sixth Amendment Stat State's statute supra Supreme Court tax benefit rule tion tioner tiorari tort trial Tribes trustee U.S. Supreme Court union United States 459 United States Court United States trustee USCS violation water rights writ of cer