The Federal ReporterWest Publishing Company, 1962 |
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Página 51
... Internal Revenue 1501 Evidence was sufficient to sustain deficiency assessments of personal income tax . 2. Internal Revenue 2368 Internal Revenue Commissioner has burden of proving fraud by clear and convincing evidence . 26 U.S.C.A. ...
... Internal Revenue 1501 Evidence was sufficient to sustain deficiency assessments of personal income tax . 2. Internal Revenue 2368 Internal Revenue Commissioner has burden of proving fraud by clear and convincing evidence . 26 U.S.C.A. ...
Página 395
... Internal Revenue 367 Redemption of stock within mean- ing of statute relating to partial liquida- tion does not necessarily require physical surrender or cancellation of stock . U.S.C.A. ( I.R.C.1954 ) § 346 ( a ) ( 1 , 2 ) . 3. Internal ...
... Internal Revenue 367 Redemption of stock within mean- ing of statute relating to partial liquida- tion does not necessarily require physical surrender or cancellation of stock . U.S.C.A. ( I.R.C.1954 ) § 346 ( a ) ( 1 , 2 ) . 3. Internal ...
Página 485
... Internal Revenue 1288 If records of taxpayer are inaccurate or incomplete , Commissioner may look to other information to determine whether tax payable has been correctly returned by taxpayer . 3. Internal Revenue 1288.3 Net worth ...
... Internal Revenue 1288 If records of taxpayer are inaccurate or incomplete , Commissioner may look to other information to determine whether tax payable has been correctly returned by taxpayer . 3. Internal Revenue 1288.3 Net worth ...
Contenido
Judges VII | 17 |
Federal Rules of Civil Procedure XLIV | 22 |
Text of Opinions 1 | 22 |
Otras 1 secciones no mostradas
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Términos y frases comunes
action Affirmed AGMA agreement alleged amended amount appellant appellant's appellee application Asst attorneys bank baseballs Board Cannelton charge Chief Judge Circuit Judge Cite as 301 claim clause Clayton Act Commission Commissioner Company contract corporation counsel Court of Appeals Criminal Law decision defendant defendant's denied District Court District Judge District of Columbia employees entitled evidence F.Supp fact Federal Federal Trade Commission filed finding Gerak Government granted Halliburton held Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed line of commerce manufacture ment motion negligence Nutrilite officers opinion parties partnership patent payment petition petitioner plaintiff prior purchase question Rawlings reasonable record remanded rule S.Ct Section sentence sion Spalding Stat statute stevedore substantial supra Supreme Court Tax Court taxpayer testimony tion Trade trial court U. S. Atty Union United States Court United States District violation Washington