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Strana 537
that they represented , in whole or in part , earnings which accumulated before the commencement of the life inThe opinion of the chancellor in Du Pont v . Du Pont ( 1927 ) 15 Del Ch 255 , 136 A 149 , elaborately discusses the subject ...
that they represented , in whole or in part , earnings which accumulated before the commencement of the life inThe opinion of the chancellor in Du Pont v . Du Pont ( 1927 ) 15 Del Ch 255 , 136 A 149 , elaborately discusses the subject ...
Strana 542
... considerations that adherence to the Kentucky rule , previously followed in that state , would have diverted from corpus and awarded to income the part of a large stock dividend that represented earnings that had accumulated before ...
... considerations that adherence to the Kentucky rule , previously followed in that state , would have diverted from corpus and awarded to income the part of a large stock dividend that represented earnings that had accumulated before ...
Strana 561
... whether cash or stock , represents , in part , earnings of the corporations which accumulated before , and in part ... in another corporation ; actually it was that stock that was apportioned , but it represented cash dividends ) .
... whether cash or stock , represents , in part , earnings of the corporations which accumulated before , and in part ... in another corporation ; actually it was that stock that was apportioned , but it represented cash dividends ) .
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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