American Law Reports Annotated, Svazek 144Lawyers Co-operative Publishing Company, 1943 |
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Strana 350
... income tax law in any technical sense , but in its natural and ordinary signification . Income Taxes , § 11 capital assets -interest in partnership . - 4. The phrase " capital assets , " as used in the Federal income tax law , means ...
... income tax law in any technical sense , but in its natural and ordinary signification . Income Taxes , § 11 capital assets -interest in partnership . - 4. The phrase " capital assets , " as used in the Federal income tax law , means ...
Strana 354
... Income Taxes , § 169 , although an income tax may be imposed by the Federal or a state government either upon a partnership directly or upon the individual partners , it is usually imposed only upon the individual partners , a tax ...
... Income Taxes , § 169 , although an income tax may be imposed by the Federal or a state government either upon a partnership directly or upon the individual partners , it is usually imposed only upon the individual partners , a tax ...
Strana 531
... Income taxes are usually based on annual accounting periods , the tax for one year being distinct from that of another ; the laws imposing such taxes sometimes provide that income shall be computed in accordance with the method of ...
... Income taxes are usually based on annual accounting periods , the tax for one year being distinct from that of another ; the laws imposing such taxes sometimes provide that income shall be computed in accordance with the method of ...
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