American Law Reports Annotated, Svazek 143Lawyers Co-operative Publishing Company, 1943 |
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Strana 335
... debt has been " charged off and allowed as a de- duction for income tax purposes " has this effect ; but manifestly a debt is charged off and allowed as a deduction for income tax purposes when it is claimed and allowed as a deduction ...
... debt has been " charged off and allowed as a de- duction for income tax purposes " has this effect ; but manifestly a debt is charged off and allowed as a deduction for income tax purposes when it is claimed and allowed as a deduction ...
Strana 338
ANNOTATION . Income tax in respect of amount collected on a debt which had been de- ducted as a bad debt in the return for a previous year . [ Income Taxes , § 10. ] ( 193 Ga 495 , 516 , 19 SE (. the correct one presents no such ...
ANNOTATION . Income tax in respect of amount collected on a debt which had been de- ducted as a bad debt in the return for a previous year . [ Income Taxes , § 10. ] ( 193 Ga 495 , 516 , 19 SE (. the correct one presents no such ...
Strana 1430
... debt ; or thirdly , there must be a conditional promise to pay the debt , and evidence that the condition has been per- formed . " Thus , the cases within the scope of this annotation fall into two cate- gories , those which contain an ...
... debt ; or thirdly , there must be a conditional promise to pay the debt , and evidence that the condition has been per- formed . " Thus , the cases within the scope of this annotation fall into two cate- gories , those which contain an ...
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accusations action affirmed agreed agreement amount annotation appeared application assignment attorney authority bank candidate cause charge claim condition conduct consideration constitute contract Corp corporation County court credits damages debt decision deed defendant denied dividend effect election entitled equity evidence execution existence fact fund granted ground held holding husband income injury interest issued judge judgment jury land lease liability lien light loan ment merger mortgage negligence operation opinion owner paid party payment performance person plaintiff present proceeding purchaser question reason received recovered relation rendered result reversed rule situs statute sufficient supra SW 2d term theater tion tort trial trust United verdict wife