American Law Reports Annotated, Svazek 130Lawyers Co-operative Publishing Company, 1941 |
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Strana 211
... charged off is one of fact to be de- termined from the circumstances of each case . Where it appears that 7. -deduction of bad debt- charge - off . 1. -charge - off of bad debt . the taxpayer has made a practice of keeping full and ac ...
... charged off is one of fact to be de- termined from the circumstances of each case . Where it appears that 7. -deduction of bad debt- charge - off . 1. -charge - off of bad debt . the taxpayer has made a practice of keeping full and ac ...
Strana 215
... charge - off except the de- duction claimed on the return . b . Sufficiency of particular book entries . 1. Generally . No particular form of book entry is required in every case to effect such a charge - off of a bad debt as will en ...
... charge - off except the de- duction claimed on the return . b . Sufficiency of particular book entries . 1. Generally . No particular form of book entry is required in every case to effect such a charge - off of a bad debt as will en ...
Strana 224
although he made no written notation of the charge - off and did not claim a deduction in his original return . The taxpayer involved in that case kept a stock and bond register , and the case is considered further supra , II a . But in ...
although he made no written notation of the charge - off and did not claim a deduction in his original return . The taxpayer involved in that case kept a stock and bond register , and the case is considered further supra , II a . But in ...
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affirmed alleged amount Ann Cas annotation App Div applied assets Asso Bank BTA F Cal App capital cash dividend cause of action cemetery charge-off claim clause Commissioner of Internal contract corporation corpus court damages death decision declared deed defendant dends divi duces tecum earnings enacting clause estopped estoppel evidence F Supp fact fendant held income tax infra injury intact value interest Internal Revenue judgment jurisdiction jury land liability lien liquor LRA NS Massachusetts rule ment Misc mortgage NJ Eq paid party payment Pennsylvania rule person plaintiff plead the statute preferred stock prior question remainderman replevin res judicata shares St Rep stat statute of limitations stock dividend stockholders subpoena subpoena duces tecum suit supra SW 2d taxpayer tenant testator Tex Civ App tion trust usurious writ writ of certiorari