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Strana 380
Under that act , a prior decision of the Board of Tax Appeals involving similar deductions by the same taxpayer for ... The board said that the 1924 Act contemplated , so far as courts were concerned , that its decisions " should not be ...
Under that act , a prior decision of the Board of Tax Appeals involving similar deductions by the same taxpayer for ... The board said that the 1924 Act contemplated , so far as courts were concerned , that its decisions " should not be ...
Strana 381
Moreover , a number of District Courts have held decisions of the Board of Tax Appeals , from which no appeal was taken ... Rejecting the contention that a decision of the Board of Tax Appeals could not be res judicata , since it is an ...
Moreover , a number of District Courts have held decisions of the Board of Tax Appeals , from which no appeal was taken ... Rejecting the contention that a decision of the Board of Tax Appeals could not be res judicata , since it is an ...
Strana 399
United States ( 1936 ; CCA 3d ) 83 F ( 2d ) 1010 ) , on the ground that the issues were different , a prior decision of the Board of Tax Appeals , holding that the taxpayer corporation and two other corporations which were merged to ...
United States ( 1936 ; CCA 3d ) 83 F ( 2d ) 1010 ) , on the ground that the issues were different , a prior decision of the Board of Tax Appeals , holding that the taxpayer corporation and two other corporations which were merged to ...
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action affirmed agreement alleged amount annotation Appeals applied assets authority Bank capital cash cause cemetery charged claim clause Commissioner considered constitute contract corporation corpus court damages death debt decision deed defendant denied determined earnings easement effect entitled estopped evidence exception fact filed give ground held holding income injury interest Internal Revenue involved issued judgment jurisdiction jury land liability loss matter ment necessary operation opinion owner paid party payment period person plaintiff plead present principal prior question reason received recover reference regards represented respect result rule shares statement statute of limitations stock dividend sufficient suit SW 2d tion trust United