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Strana 755
A taxpayer on the accrual basis is not required to report as income for a certain year the entire amount of interest becoming due and payable to it in such year on bonds and other obligations of an insolvent foreign subsidiary ...
A taxpayer on the accrual basis is not required to report as income for a certain year the entire amount of interest becoming due and payable to it in such year on bonds and other obligations of an insolvent foreign subsidiary ...
Strana 756
Interest accrued in a certain tax year on the books of a corporate taxpayer on the accrual basis which it has a reasonable expectancy of receiving should be returned for such year , although , because of usury , it is legally ...
Interest accrued in a certain tax year on the books of a corporate taxpayer on the accrual basis which it has a reasonable expectancy of receiving should be returned for such year , although , because of usury , it is legally ...
Strana 757
for the tax year five months ' interest payable in February 1 of the next year , which was never paid , and the Board of Tax Appeals held that such accrual was proper , saying , in effect , that the evidence did not show that at the ...
for the tax year five months ' interest payable in February 1 of the next year , which was never paid , and the Board of Tax Appeals held that such accrual was proper , saying , in effect , that the evidence did not show that at the ...
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