American Federal Tax Reports, Volume 27Prentice-Hall, 1942 |
From inside the book
Results 1-3 of 76
Page 184
... bank kept its books upon cash receipts and disburse- ments basis , that on March 31 , 1928 , the state bank was consolidated with national bank , that the consolidation agreement pro- vided that state bank's debts should be paid by the ...
... bank kept its books upon cash receipts and disburse- ments basis , that on March 31 , 1928 , the state bank was consolidated with national bank , that the consolidation agreement pro- vided that state bank's debts should be paid by the ...
Page 185
where the debts were allowed in computing the national bank's net income and the na- tional bank received and retained the benefit of the allowance . Revenue Act 1928 , ยงยง 23 , 41 , 43 , 48 ( c ) , 26 U.S.C.A. Int.Rev.Acts , pages 356 ...
where the debts were allowed in computing the national bank's net income and the na- tional bank received and retained the benefit of the allowance . Revenue Act 1928 , ยงยง 23 , 41 , 43 , 48 ( c ) , 26 U.S.C.A. Int.Rev.Acts , pages 356 ...
Page 542
... banks which has now become classic : " Banks in the commercial sense are of three kinds , to wit : 1 , of deposit ; 2 , of discount ; 3 , of circulation . Strictly speaking the term bank implies a place for the deposit of money , as ...
... banks which has now become classic : " Banks in the commercial sense are of three kinds , to wit : 1 , of deposit ; 2 , of discount ; 3 , of circulation . Strictly speaking the term bank implies a place for the deposit of money , as ...
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action affirmed Agricultural Adjustment Act allowed amended amount Anheuser-Busch appellee assessed Asst bank basis beneficiary Bevo Board of Tax bonds cash certiorari Circuit Court Circuit Judge claim for refund Code Commis Commissioner of Internal Company computing corporation cost Court of Appeals death debts decedent deduction deficiency definitions denatured alcohol determined District Court dividend estate tax excess profits taxes executors F.Supp fact filed fund gift tax grantor held Helvering income tax interest Internal revenue judgment L.Ed lease liability loss ment mortgage net income payer payment Permanent Edition petition for review petitioner plaintiff question received regulations Rev.Acts Revenue Act 1934 S.Ct Section securities settlor Sewall Key shares sioner Stat statute stockholders supra Supreme Court Tax Appeals taxable taxes paid taxpayer tion transfer trust trust instrument U. S. Atty United States Board wife Words and Phrases